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On March 21, the Securities and Exchange Commission (SEC) announced proposed rule changes that would require a domestic or foreign registrant to include certain climate-related information in its registration statements and periodic reports, such as on Form 10-K.
The SEC’s Division of Corporate Finance has posted a “Sample Letter to Companies Regarding Climate Change Disclosures.” 
Featured in Hart Energy, Weaver’s ESG Service Leader, Greg Englert, shares his insight around the growing expectations for transparency in ESG reporting and how energy companies can begin planning their reporting now.