Key takeaways
Host: Doug Rand, managing director, Deloitte & Touche LLP
Presenters: Doug Rand, Christine Mazor, Kristen Sullivan and Shad Higdon
1 Overview CPE credit | Accounting
In March 2022, the US Securities and Exchange Commission (SEC) issued proposed rules to enhance and standardize public company disclosures about climate and cybersecurity. The proposed rules, if adopted, represent a substantial shift in the nature, timing, and extent of such disclosure. We’ll discuss:
- Key elements of the proposed climate and cyber rules, including the qualitative and quantitative disclosure requirements as well as the timing and location of such disclosure
- What public companies can do now to prepare for potential final rules on climate and cyber disclosures
Meet the Host

Doug Rand
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.
Featured resources
On March 9, 2022, the SEC issued a proposed rule that would require registrants to provide enhanced disclosures about “cybersecurity incidents and cybersecurity risk management, strategy, and governance.”
On March 21, 2022, the SEC issued a proposed rule that would enhance and standardize the climate-related disclosures provided by public companies.
On March 21, 2022, the SEC issued a proposed rule that would enhance and standardize the climate-related disclosures provided by public companies.
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