Comme le u.S.La Securities and Exchange Commission s'efforce de finaliser une nouvelle règle exigeant les divulgations climatiques des sociétés publiques, le NAM se moque pour défendre les fabricants.
The background: Manufacturers have long been leaders on climate solutions, working to create the products and technologies necessary to face the challenge of climate change.
In March 2021, the SEC issued a request for information on climate disclosures.Le NAM a répondu, exhortant la SEC à adopter un cadre flexible basé sur des principes qui permet aux entreprises de fournir aux investisseurs des informations importantes sur les risques climatiques de manière cohérente et comparable.
In September, the SEC’s Division of Corporation Finance issued new guidance calling into question companies’ existing climate disclosure practices—including the common practice of supplementing SEC filings with a sustainability or corporate social responsibility report.
In October, the division released guidance drastically limiting the ability of companies to exclude climate-related shareholder proposals from the annual proxy ballot—even if those proposals are unrelated to a business’s operations.
The new rule: The SEC released a proposed rule in March that would significantly expand public companies’ climate disclosure obligations.
NAM in action: The NAM has spent the past several months connecting with manufacturers across the country to understand the real-world impact of the SEC’s proposal.
What’s next: The NAM intends to provide comments to the SEC in June, highlighting provisions within the proposed rule that are impractical, costly, overly prescriptive, confusing for investors or not reflective of current climate disclosure practices.
What we’re saying: “Manufacturers are the leaders in America’s fight against climate change—and in order to continue that work, we need climate disclosure practices that support sustainability, rather than increasing costs for companies and confusing investors,” said NAM Senior Director of Tax and Domestic Economic Policy Charles Crain.
