Dbriefs
13 Sep.

Prepare for new SEC proposed climate disclosure requirements

Financial Reporting

Tuesday, 01:00 p.m.  ET | 1 hr
Credits offered: CPE Event language: English

Participants will gain insight into these and other important issues related to the SEC’s proposed rule on climate disclosure.

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Key takeaways

Host: Laura McCracken, partner, Deloitte & Touche LLP

PresentersKristen Sullivan, partner, Deloitte & Touche LLP

Doug Rand, managing director, Deloitte & Touche LLP

1 Overview CPE credit | Accounting

With the US Securities and Exchange Commission (SEC) issuance of a proposed rule to require climate disclosures, including greenhouse gas emissions metrics, that require attestation for Scope 1 and 2 emission metrics, and financial statement disclosures many companies are exploring how to prepare for potential mandatory climate disclosures. We’ll discuss:

• How companies can accelerate preparation for the new requirements

• What to expect when seeking an attestation report on emission metrics

Meet the speakers

Laura McCracken

Laura McCracken

Deputy Leader of Quality | Regulatory and Risk

Laura is the Deputy Leader of the Quality, Regulatory and Risk practice at Deloitte and leads our ESG strategy across the professional practice. Laura also serves as an audit partner for our largest multinational clients in the financial services and commercial industries. From 2013 to 2014 Laura was a partner in Deloitte’s National Office Accounting Consultation Group. From 2011 to 2013, Laura was a Professional Accounting Fellow in the Office of the Chief Accountant of the Securities and Exchange Commission, where she consulted with registrants and the Division of Corporation Finance on accounting and reporting matters.

Kristen Sullivan

Kristen Sullivan

US Sustainability and ESG Services Leader

Kristen is a partner with Deloitte & Touche LLP and leads Sustainability and ESG Services. Kristen also serves as the Deloitte Touche Tohmatsu Limited’s Global Audit & Assurance Sustainability and Climate Services Leader and the Integrated Reporting Community of Practice Leader. Kristen serves as a member of the Global Reporting Initiative (GRI) Community, the Sustainability Accounting Standards Board (SASB) Assurance Task Force, the Sustainable Stock Exchange (SSE) Initiative Corporate Working Group, and as Chair of the AICPA Sustainability Task Force. Kristen has more than 25 years of experience with Deloitte, beginning her career in Deloitte’s Audit and Advisory Services, working in Deloitte’s National Office in several capacities, and working with the deputy CEO of Deloitte LLP focused on regulatory and public policy matters. Kristen is a CPA (CT, MO) and CGMA and earned SASB’s Fundamentals of Sustainability Accounting (FSA) Credential. Kristen completed the Berkeley Law Executive Education Certification: ESG: Navigating the Board’s Role. Kristen also serves as a member of the Eureka College Board of Trustees and the Financial Women’s Association. Kristen lives in Greenwich, CT, with her three year old daughter.

Doug Rand

Doug Rand

Managing Director | Accounting and Reporting Services | Deloitte & Touche LLP

Doug is a managing director in Deloitte’s National Office – Accounting and Reporting Services focusing on SEC reporting, IPOs and SPAC transactions. He consults on technical SEC reporting matters, reviews SEC filings, advises clients on transactions and interpretations of SEC reporting literature, and develops Deloitte's SEC publications. He has experience serving clients in a variety of industries including industrial production, aerospace and defense, real estate, power and utilities, and technology. He has experience with a wide range of technical accounting (US GAAP and IFRS) and auditing (PCAOB and AICPA) matters.

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Tuesday, 13 Sep 2022 01:00 p.m. ET
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