| Course Description |
This course will teach students how to develop the organizational capacity and management skills
necessary for compliance with the new SEC Climate Disclosure Regulations. This course will introduce
regulated ESG reporting, emphasizing climate disclosure. The U.S. Securities and Exchange Commission
(SEC) Climate disclosure will serve as the basis for the discussion and could be used as a case study to
illustrate the best practices for administering a sustainability reporting regime and sustainability reporting
more broadly within an organization. By the conclusion of this course, students will be able to design,
manage, and implement new processes and procedures within their organizations to respond to the new
SEC Climate Disclosures and other forthcoming regulated and mandatory disclosures.
To increase comparability, relevancy, and accuracy of the environmental data and sustainability
information reported by companies on climate and human capital matters, the SEC prioritized climate
change and ESG regulations throughout 2022, promising new rules to better inform and protect investors
and other stakeholders. This unprecedented action paves the way for disclosures that were previously
voluntary to become required. The evolution of the ESG landscape will considerably transform ESG from
a reputational risk concern to a regulatory-driven activity, thereby increasing the ESG lens/scrutiny at the
level of financial statements.
Due to the complexity of this SEC Climate Rule, this course will focus on the SEC Climate Disclosures in
their first year of implementation so that students can interpret, acquire a deeper understanding of the new
rules, and develop a Year 1 implementation strategy. To prepare the next generation of sustainability
leaders to respond to this new regulatory regime, the intended audience of this course consists of
sustainability leaders from a diversity of industries responsible for climate reporting.
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