登録書および年次報告書において特定の気候関連情報の提供を要求

2022年04月11日、米国官報にて、規則案「投資家向け気候関連ディスクロージャーの充実と標準化について」が公示され、意見募集が開始されました。意見募集は05月20日までとなっています。証券取引委員会は、1933年証券法および1934年証券取引法に基づく規則の改正を提案し、登録者に登録書および年次報告書において特定の気候関連情報の提供を要求する内容を盛り込んでいます。

改正箇所

17 CFR

PART 210—FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975

§ 210.8-01 General requirements for Article 8.
§ 210.14-01 Climate-related disclosure instructions.
§ 210.14-02 Climate-related metrics.

PART 229—STANDARD INSTRUCTIONS FOR FILING FORMS UNDER SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934 AND ENERGY POLICY AND CONSERVATION ACT OF 1975—REGULATION S-K

Subpart 229.1500—Climate-Related Disclosure

§ 229.1500 (Item 1500) Definitions.
§ 229.1501 (Item 1501) Governance.
§ 229.1502 (Item 1502) Strategy, business model, and outlook.
§ 229.1503 (Item 1503) Risk management.
§ 229.1504 (Item 1504) GHG emissions metrics.
§ 229.1505 (Item 1505) Attestation of Scope 1 and Scope 2 emissions disclosure.
§ 229.1506 (Item 1506) Targets and goals.
§ 229.1507 (Item 1507) Interactive data requirement.

PART 232—REGULATION S-T—GENERAL RULES AND REGULATIONS FOR ELECTRONIC FILINGS

§ 232.405 Interactive Data File submissions.

PART 239—FORMS PRESCRIBED UNDER THE SECURITIES ACT OF 1933

FORM S-1

PART I—INFORMATION REQUIRED IN PROSPECTUS

Item 11. Information With Respect to the Registrant.

FORM S-1

PART I. INFORMATION REQUIRED IN PROSPECTUS

Item 9. Climate-related disclosure.

FORM S-4

PART I

INFORMATION REQUIRED IN THE PROSPECTUS

Item 14. Information With Respect to Registrants Other Than S-3 Registrants.
Item 17. Information With Respect to Companies Other Than S-3 Companies.

FORM F-4

PART I INFORMATION REQUIRED IN THE PROSPECTUS

Item 14. Information With Respect to Foreign Registrants Other Than F-3 Registrants.
Item 17. Information With Respect to Foreign Companies Other Than F-3 Companies.

PART 249—FORMS, SECURITIES EXCHANGE ACT OF 1934

FORM 10

Item 3.A Climate-Related Disclosure.

FORM 20-F

PART I

Item 3. Key Information

E. Climate-Related Disclosure

FORM 10-Q

Item 1B. Climate-Related Disclosure.

FORM 10-K

GENERAL INSTRUCTIONS

J. Use of This Form by Asset-Backed Issuers.

Item 6. Climate-Related Disclosure

参考

■　規則案「投資家向け気候関連ディスクロージャーの充実と標準化について」／米国連邦官報