Semantics Relevance

Disclosure Regarding Impacts of Climate-Related Risks on Strategy, Business ...

Logical Analysis Report (click to view);
Knowledge Map (click to view)
*Knowledge Map Navigation: Spatial co-ordinations are initially random, and will automatically re-arrange to minimize complexity based on distance between relationships. Mouse down and drag to pan. Right click on the strategic diagram toggles between motion and stationary. Hover over abstract node (orange) to view abstractions. Hover over leaf node to view corresponding narrative. Left click on the leaf node expands the narrative to view full text.

Knowledge Diagram Navigation:

Spatial co-ordinations are initially random, and will automatically re-arrange to minimize complexity based on distance between relationships. Mouse down and drag to pan. Right click on the strategic diagram toggles between motion and stationary. Hover over abstract node (orange) to view abstractions. Hover over leaf node to view corresponding narrative. Left click on the leaf node expands the narrative to view full text.

Narrative Analysis - Report

Key Focus

  • the implications of the identified climate-related risks have been integrated into the registrant's. business model or strategy, including how resources are being used to mitigate climate-related ...
  • disclosure about the resilience of a company's strategy to climate-related risks, and as such,. using the concept in the final rules will provide consistency for those registrants that have been ...
  • registrant's management of its identified climate-related risks and help them assess the resiliency. of a registrant's strategy in a potential transition to a lower carbon economy.468 Some. ...
  • The Commission proposed to require a registrant to describe the resilience of its business. strategy in light of potential future changes in climate-related risks.534 In connection with this ...
  • Whether the impacts of the climate-related risks described in response to Item 1502(b). have been integrated into the registrant's business model or strategy, including whether. ...
  • provision in the rule proposal requiring a registrant to describe the resilience of its business. strategy in light of potential future changes in climate-related risks. ...
  • improve investors'assessment of the appropriateness of a registrant's strategy and business. model in light of foreseeable climate-related risks ...
  • future climate scenarios, and how climate-related risks may impact a registrant's business strategy, results. ...
  • impacts on its strategy, business model, and outlook of those climate-related risks that it must ...

    • Momentum supporting factors

  • (climate-related,information,investors,registrants)

    • Challenge supporting factors

  • (registrant,information,disclosures,financial)
  • (registrant,information,investors,financial)
  • (registrant,financial,information)

    • Work-in-progress supporting factors

  • (registrant,climate-related,risks,strategy)
  • (registrant,climate-related,risks,potential)
  • (registrant,climate-related,risks,investors)
  • (registrant,climate-related,risks,disclosure)
  • (registrant,climate-related,strategy,model)
  • (registrant,climate-related,disclosure,risk)
  • (registrant,climate-related,disclosure,commenter)
  • (registrant,climate-related,strategy,resiliency)
  • (registrant,climate-related,information,risks)
  • (registrant,information,investors,investment)
  • (registrant,climate-related,risks,mitigate)
  • (registrant,financial,climate-related,risks)
  • (registrant,climate-related,risks,registrants)
  • (disclosure,climate-related,risks,strategy)
  • (climate-related,risks,strategy,model)

    • Time PeriodChallengeMomentumWIP
    Report0.36 0.71 98.93

    High Level Abstraction (HLA) combined

    High Level Abstraction (HLA)Report
    (1) (registrant,climate-related,risks,strategy)100.00
    (2) (registrant,climate-related,risks,potential)64.09
    (3) (registrant,climate-related,risks,investors)40.81
    (4) (registrant,climate-related,risks,disclosure)34.25
    (5) (registrant,climate-related,strategy,model)33.02
    (6) (registrant,climate-related,disclosure,risk)28.55
    (7) (registrant,climate-related,disclosure,commenter)27.78
    (8) (registrant,climate-related,strategy,resiliency)25.12
    (9) (registrant,climate-related,information,risks)23.52
    (10) (registrant,information,investors,investment)21.30
    (11) (registrant,climate-related,risks,mitigate)20.75
    (12) (registrant,financial,climate-related,risks)20.64
    (13) (registrant,climate-related,risks,registrants)19.98
    (14) (disclosure,climate-related,risks,strategy)19.93
    (15) (climate-related,risks,strategy,model)19.87
    (16) (registrant,climate-related,strategy,potential)18.61
    (17) (registrant,climate-related,information,potential)18.61
    (18) (registrant,climate-related,risk,potential)17.47
    (19) (registrant,climate-related,risk,financial)17.34
    (20) (registrant,strategy,model,mitigate)17.26
    (21) (registrant,risks,strategy,model)15.43
    (22) (registrant,risks,investors,information)15.14
    (23) (registrant,investors,risk,climate)13.97
    (24) (climate-related,risks,strategy,potential)13.09
    (25) (disclosure,climate-related,risks,financial)12.26
    (26) (climate-related,registrants,strategy)11.24
    (27) (registrant,risks,mitigate,strategy)11.00
    (28) (climate-related,risks,investors,potential)10.98
    (29) (registrant,climate-related,investors,potential)10.83
    (30) (registrant,information,investors,potential)10.53
    (31) (registrant,risks,strategy,potential)10.52
    (32) (climate-related,risks,model,mitigate)10.51
    (33) (climate-related,strategy,model,mitigate)10.46
    (34) (disclosure,information,climate-related,strategy)10.09
    (35) (registrant,risks,potential,investors)10.08
    (36) (climate-related,risks,strategy,registrants)10.06
    (37) (climate-related,strategy,company,registrants)10.03
    (38) (registrant,climate-related,strategy,registrants)9.94
    (39) (registrant,risks,strategy,registrants)9.92
    (40) (disclosure,climate-related,targets)9.81
    (41) (registrant,climate-related,disclosure,targets)9.74
    (42) (climate-related,risks,strategy,company)9.17
    (43) (disclosure,commenter,climate-related,opportunities)9.13
    (44) (disclosure,commenter,registrant,opportunities)9.07
    (45) (registrant,climate-related,disclosure,opportunities)9.01
    (46) (registrant,climate-related,disclosure,mitigate)8.91
    (47) (registrant,climate-related,investors,mitigate)8.82
    (48) (climate-related,investors,risk,mitigate)8.64
    (49) (registrant,climate-related,risk,mitigate)8.57
    (50) (registrant,disclosure,risk,mitigate)8.53
    (51) (registrant,investors,risk,mitigate)8.51
    (52) (registrant,climate-related,risk,investors)8.48
    (53) (registrant,climate-related,risk,disclosures)8.42
    (54) (disclosure,investors,information,climate-related)8.29
    (55) (registrant,risks,mitigate,model)8.19
    (56) (climate-related,risks,potential,targets)8.14
    (57) (climate-related,risks,strategy,targets)8.13
    (58) (climate-related,strategy,potential,targets)8.10
    (59) (registrant,climate-related,strategy,targets)8.07
    (60) (registrant,climate-related,investors,information)8.03
    (61) (registrant,risks,potential,information)7.95
    (62) (registrant,climate-related,investors,economy)7.94
    (63) (disclosure,investors,information,volume)7.87
    (64) (climate-related,risks,information,disclosures)7.69
    (65) (disclosure,investors,information,registrants)7.67
    (66) (registrant,climate-related,information,disclosures)7.67
    (67) (registrant,information,risks,disclosures)7.65
    (68) (registrant,climate-related,information,central)7.65
    (69) (registrant,information,potential,central)7.59
    (70) (registrant,information,risks,central)7.57
    (71) (registrant,investors,potential,central)7.56
    (72) (registrant,risks,potential,central)7.54
    (73) (climate-related,risks,investors,information)7.53
    (74) (climate-related,strategy,potential,commission)7.53
    (75) (registrant,climate-related,potential,commission)7.52
    (76) (registrant,disclosure,risks,tcfd)7.50
    (77) (registrant,disclosure,risks,mitigate)7.49
    (78) (registrant,disclosure,risk,models)7.47
    (79) (registrant,risk,models)7.46
    (80) (registrant,disclosure,model)7.45
    (81) (registrant,disclosure,risk,model)7.42
    (82) (registrant,disclosure,information,confidential)7.39
    (83) (registrant,disclosure,targets,strategy)7.36
    (84) (registrant,disclosure,targets,recs)7.35
    (85) (registrant,strategy,disclosure,recs)7.35
    (86) (registrant,strategy,targets,recs)7.33
    (87) (registrant,disclosure,targets,climaterelated)7.32
    (88) (registrant,strategy,disclosure,climaterelated)7.31
    (89) (registrant,strategy,targets,climaterelated)7.29
    (90) (climate-related,registrants,risks,consistency)7.25
    (91) (climate-related,strategy,company,consistency)7.25
    (92) (registrant,risks,registrants,consistency)7.21
    (93) (registrant,risks,strategy,consistency)7.19
    (94) (registrant,risks,investors,targets)7.19
    (95) (registrant,risks,investors,central)7.17
    (96) (registrant,risks,registrants,company)7.12
    (97) (registrant,information,disclosures,financial)7.08
    (98) (registrant,information,investors,financial)7.07
    (99) (registrant,information,investors,compliance)7.05
    (100) (registrant,information,investment,capital)7.03

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    Supporting narratives:

    Please refer to knowledge diagram for a complete set of supporting narratives.

    • momentum - Back to HLA
      • MD&A, that focuses on providing investors with material climate-related information that. management uses to make strategic decisions while allowing registrants to tailor the disclosure to. ...
      • High Level Abstractions:
        • (climate-related,information,investors,registrants)
        • Inferred entity relationships (14)
        • (climate-related,information,resiliency) [inferred]
        • (climate-related,information,strategies) [inferred]
        • (information,investors,registrant,risks) [inferred]
        • (climate-related,information,resiliency,risks) [inferred]
        • (climate-related,information,investment,investors) [inferred]
        • (climate-related,information,investors,registrant) [inferred]
        • (climate-related,information,risks,strategies) [inferred]
        • (climate-related,information,investors,risks) [inferred]
        • (climate-related,information,investors,resiliency) [inferred]
        • (information,investors,potential,registrant) [inferred]
        • (climate-related,information,investors,strategies) [inferred]
        • (climate-related,information,opportunities) [inferred]
        • (climate-related,information,registrant,risks) [inferred]
        • (climate-related,information,potential,registrant) [inferred]

    • challenge - Back to HLA
      • Such disclosures will directly benefit investors who use this. information to evaluate the financial prospects of the firms in which they are looking to. ...
      • High Level Abstractions:
        • (registrant,information,disclosures,financial)
        • (registrant,information,investors,financial)
        • Inferred entity relationships (5)
        • (investors,registrant,risks,targets) [inferred]
        • (financial,information,investors,registrant) [inferred]
        • (information,investors,potential,registrant) [inferred]
        • (information,investors,registrant,risks) [inferred]
        • (financial,information,registrant) [inferred]

    • challenge - Back to HLA
      • Such disclosures will directly benefit investors who use this. information to evaluate the financial prospects of the firms in which they are looking to ...
      • High Level Abstractions:
        • (registrant,financial,information)
        • Inferred entity relationships (1)
        • (financial,information,investors,registrant) [inferred]

    • WIP - Back to HLA
      • elicited disclosure focused on material impacts because proposed Item 1502(a) would have ...
      • High Level Abstractions:
        • (registrant,climate-related,risks,disclosure)
        • Inferred entity relationships (25)
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (climate-related,disclosure,mitigate,registrant) [inferred]
        • (climate-related,disclosure,model,risks) [inferred]
        • (climate-related,disclosure,resiliency,tcfd) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (disclosure,registrant,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,regulation_s-k) [inferred]
        • (disclosure,registrant,strategy,targets) [inferred]
        • (climate-related,disclosure,pursuant,risks) [inferred]
        • (climate-related,disclosure,registrant,registrants) [inferred]
        • (climate-related,disclosure,opportunities,registrant) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (climate-related,disclosure,financial,risks) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (climate-related,disclosure,information,risks) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (climate-related,disclosure,financial,registrant) [inferred]
        • (climate-related,disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,information,investors) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (climate-related,disclosure,registrant,risk) [inferred]

    • WIP - Back to HLA
      • impacted by climate-related risks, it need not provide the disclosure specified in this rule. ...
      • High Level Abstractions:
        • (registrant,climate-related,risks,disclosure)
        • Inferred entity relationships (25)
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (climate-related,disclosure,mitigate,registrant) [inferred]
        • (climate-related,disclosure,model,risks) [inferred]
        • (climate-related,disclosure,resiliency,tcfd) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (disclosure,registrant,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,regulation_s-k) [inferred]
        • (disclosure,registrant,strategy,targets) [inferred]
        • (climate-related,disclosure,pursuant,risks) [inferred]
        • (climate-related,disclosure,registrant,registrants) [inferred]
        • (climate-related,disclosure,opportunities,registrant) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (climate-related,disclosure,financial,risks) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (climate-related,disclosure,information,risks) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (climate-related,disclosure,financial,registrant) [inferred]
        • (climate-related,disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,information,investors) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (climate-related,disclosure,registrant,risk) [inferred]

    • WIP - Back to HLA
      • requiring disclosure based on whether a registrant has determined to conduct scenario analysis as ...
      • High Level Abstractions:
        • (registrant,climate-related,risks,disclosure)
        • Inferred entity relationships (25)
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (climate-related,disclosure,mitigate,registrant) [inferred]
        • (climate-related,disclosure,model,risks) [inferred]
        • (climate-related,disclosure,resiliency,tcfd) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (disclosure,registrant,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,regulation_s-k) [inferred]
        • (disclosure,registrant,strategy,targets) [inferred]
        • (climate-related,disclosure,pursuant,risks) [inferred]
        • (climate-related,disclosure,registrant,registrants) [inferred]
        • (climate-related,disclosure,opportunities,registrant) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (climate-related,disclosure,financial,risks) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (climate-related,disclosure,information,risks) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (climate-related,disclosure,financial,registrant) [inferred]
        • (climate-related,disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,information,investors) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (climate-related,disclosure,registrant,risk) [inferred]

    • WIP - Back to HLA
      • disclosure about the resilience of a company's strategy to climate-related risks, and as such,. using the concept in the final rules will provide consistency for those registrants that have been ...
      • High Level Abstractions:
        • (climate-related,risks,strategy,company)
        • (climate-related,registrants,strategy)
        • (registrant,risks,registrants,company)
        • (registrant,climate-related,risks,strategy)
        • Inferred entity relationships (18)
        • (climate-related,company,registrants,strategy) [inferred]
        • (climate-related,registrants,risks,strategy) [inferred]
        • (climate-related,company,consistency,strategy) [inferred]
        • (climate-related,registrant,registrants,risk) [inferred]
        • (climate-related,company,disclosure,tcfd) [inferred]
        • (climate-related,registrants,risk,risks) [inferred]
        • (registrant,registrants,risks,strategy) [inferred]
        • (climate-related,registrant,resiliency,strategy) [inferred]
        • (climate-related,registrant,strategy,targets) [inferred]
        • (climate-related,registrants,transparency) [inferred]
        • (climate-related,registrant,registrants,strategy) [inferred]
        • (climate-related,company,model,strategy) [inferred]
        • (climate-related,registrant,registrants,risks) [inferred]
        • (climate-related,registrants,risk,transparency) [inferred]
        • (climate-related,company,model,risks) [inferred]
        • (climate-related,company,regulation_s-k,strategy) [inferred]
        • (climate-related,company,strategy,tcfd) [inferred]
        • (climate-related,company,disclosure,strategy) [inferred]

    • WIP - Back to HLA
      • impacts on its strategy, business model, and outlook of those climate-related risks that it must ...
      • High Level Abstractions:
        • (registrant,climate-related,risks,strategy)
        • Inferred entity relationships (5)
        • (climate-related,registrant,resiliency,strategy) [inferred]
        • (climate-related,registrant,strategy,targets) [inferred]
        • (climate-related,registrant,registrants,risk) [inferred]
        • (climate-related,registrant,registrants,strategy) [inferred]
        • (climate-related,registrant,registrants,risks) [inferred]

    • WIP - Back to HLA
      • the implications of the identified climate-related risks have been integrated into the registrant's. business model or strategy, including how resources are being used to mitigate climate-related ...
      • High Level Abstractions:
        • (registrant,risks,strategy,model)
        • (registrant,climate-related,risks,strategy)
        • (registrant,climate-related,strategy,model)
        • (climate-related,risks,strategy,model)
        • (registrant,risks,mitigate,strategy)
        • (climate-related,risks,model,registrant)
        • (registrant,risks,mitigate,model)
        • Inferred entity relationships (13)
        • (model,registrant,risks,strategy) [inferred]
        • (mitigate,model,registrant,strategy) [inferred]
        • (climate-related,model,registrant,risks) [inferred]
        • (climate-related,model,risks,strategy) [inferred]
        • (climate-related,registrant,registrants,risk) [inferred]
        • (climate-related,model,risks,tool) [inferred]
        • (climate-related,registrant,resiliency,strategy) [inferred]
        • (climate-related,registrant,strategy,targets) [inferred]
        • (model,registrant,resiliency,strategy) [inferred]
        • (climate-related,model,registrant,strategy) [inferred]
        • (climate-related,registrant,registrants,strategy) [inferred]
        • (climate-related,registrant,registrants,risks) [inferred]
        • (climate-related,model,models,risks) [inferred]

    • WIP - Back to HLA
      • Whether the impacts of the climate-related risks described in response to Item 1502(b). have been integrated into the registrant's business model or strategy, including whether. ...
      • High Level Abstractions:
        • (registrant,climate-related,risks,strategy)
        • (registrant,climate-related,strategy,model)
        • (climate-related,risks,model,registrant)
        • Inferred entity relationships (12)
        • (model,registrant,risks,strategy) [inferred]
        • (climate-related,model,registrant,risks) [inferred]
        • (climate-related,model,risks,strategy) [inferred]
        • (climate-related,registrant,registrants,risk) [inferred]
        • (climate-related,model,risks,tool) [inferred]
        • (climate-related,registrant,resiliency,strategy) [inferred]
        • (climate-related,registrant,strategy,targets) [inferred]
        • (model,registrant,resiliency,strategy) [inferred]
        • (climate-related,model,registrant,strategy) [inferred]
        • (climate-related,registrant,registrants,strategy) [inferred]
        • (climate-related,registrant,registrants,risks) [inferred]
        • (climate-related,model,models,risks) [inferred]

    • WIP - Back to HLA
      • registrant's management of its identified climate-related risks and help them assess the resiliency. of a registrant's strategy in a potential transition to a lower carbon economy.468 Some. ...
      • High Level Abstractions:
        • (registrant,climate-related,risks,strategy)
        • (registrant,climate-related,risks,potential)
        • (climate-related,risks,strategy,potential)
        • (registrant,risks,strategy,potential)
        • (registrant,climate-related,strategy,potential)
        • Inferred entity relationships (13)
        • (climate-related,registrant,registrants,risk) [inferred]
        • (climate-related,potential,risks,targets) [inferred]
        • (climate-related,potential,risks,strategy) [inferred]
        • (climate-related,registrant,resiliency,strategy) [inferred]
        • (climate-related,registrant,strategy,targets) [inferred]
        • (climate-related,potential,registrant,strategy) [inferred]
        • (climate-related,potential,strategy,targets) [inferred]
        • (climate-related,potential,registrant,risks) [inferred]
        • (climate-related,registrant,registrants,strategy) [inferred]
        • (climate-related,registrant,registrants,risks) [inferred]
        • (potential,registrant,risks,strategy) [inferred]
        • (climate-related,potential,proposal,risks) [inferred]
        • (climate-related,potential,registrant,risk) [inferred]

    • WIP - Back to HLA
      • The Commission proposed to require a registrant to describe the resilience of its business. strategy in light of potential future changes in climate-related risks.534 In connection with this ...
      • High Level Abstractions:
        • (registrant,climate-related,risks,strategy)
        • (registrant,climate-related,risks,potential)
        • Inferred entity relationships (12)
        • (climate-related,registrant,registrants,risk) [inferred]
        • (climate-related,potential,risks,targets) [inferred]
        • (climate-related,potential,risks,strategy) [inferred]
        • (climate-related,registrant,resiliency,strategy) [inferred]
        • (climate-related,registrant,strategy,targets) [inferred]
        • (climate-related,potential,registrant,strategy) [inferred]
        • (climate-related,potential,strategy,targets) [inferred]
        • (climate-related,registrant,registrants,strategy) [inferred]
        • (climate-related,registrant,registrants,risks) [inferred]
        • (potential,registrant,risks,strategy) [inferred]
        • (climate-related,potential,proposal,risks) [inferred]
        • (climate-related,potential,registrant,risk) [inferred]

    • WIP - Back to HLA
      • future climate scenarios, and how climate-related risks may impact a registrant's business strategy, results. ...
      • High Level Abstractions:
        • (registrant,climate-related,risks,strategy)
        • Inferred entity relationships (5)
        • (climate-related,registrant,resiliency,strategy) [inferred]
        • (climate-related,registrant,strategy,targets) [inferred]
        • (climate-related,registrant,registrants,risk) [inferred]
        • (climate-related,registrant,registrants,strategy) [inferred]
        • (climate-related,registrant,registrants,risks) [inferred]

    • WIP - Back to HLA
      • provision in the rule proposal requiring a registrant to describe the resilience of its business. strategy in light of potential future changes in climate-related risks. ...
      • High Level Abstractions:
        • (registrant,climate-related,risks,strategy)
        • (registrant,climate-related,risks,potential)
        • Inferred entity relationships (12)
        • (climate-related,registrant,registrants,risk) [inferred]
        • (climate-related,potential,risks,targets) [inferred]
        • (climate-related,potential,risks,strategy) [inferred]
        • (climate-related,registrant,resiliency,strategy) [inferred]
        • (climate-related,registrant,strategy,targets) [inferred]
        • (climate-related,potential,registrant,strategy) [inferred]
        • (climate-related,potential,strategy,targets) [inferred]
        • (climate-related,registrant,registrants,strategy) [inferred]
        • (climate-related,registrant,registrants,risks) [inferred]
        • (potential,registrant,risks,strategy) [inferred]
        • (climate-related,potential,proposal,risks) [inferred]
        • (climate-related,potential,registrant,risk) [inferred]

    • WIP - Back to HLA
      • improve investors'assessment of the appropriateness of a registrant's strategy and business. model in light of foreseeable climate-related risks ...
      • High Level Abstractions:
        • (registrant,climate-related,risks,strategy)
        • Inferred entity relationships (5)
        • (climate-related,registrant,resiliency,strategy) [inferred]
        • (climate-related,registrant,strategy,targets) [inferred]
        • (climate-related,registrant,registrants,risk) [inferred]
        • (climate-related,registrant,registrants,strategy) [inferred]
        • (climate-related,registrant,registrants,risks) [inferred]

    • WIP - Back to HLA
      • about the actual and potential impacts of a registrant's identified climate-related risks is central ...
      • High Level Abstractions:
        • (climate-related,risks,investors,potential)
        • (registrant,climate-related,investors,potential)
        • (registrant,climate-related,risks,potential)
        • Inferred entity relationships (20)
        • (climate-related,investors,registrant,risk) [inferred]
        • (investors,potential,registrant,risks) [inferred]
        • (climate-related,investors,potential,risks) [inferred]
        • (climate-related,investors,risks,strategy) [inferred]
        • (climate-related,investors,registrant,risks) [inferred]
        • (climate-related,potential,risks,targets) [inferred]
        • (climate-related,potential,risks,strategy) [inferred]
        • (climate-related,investors,potential,registrant) [inferred]
        • (climate-related,potential,registrant,strategy) [inferred]
        • (climate-related,investors,registrant,strategy) [inferred]
        • (climate-related,potential,strategy,targets) [inferred]
        • (climate-related,investors,mitigate,registrant) [inferred]
        • (climate-related,investors,mitigate,risk) [inferred]
        • (potential,registrant,risks,strategy) [inferred]
        • (climate-related,investors,resiliency,risks) [inferred]
        • (climate-related,investors,strategy,various) [inferred]
        • (climate-related,potential,proposal,risks) [inferred]
        • (climate-related,investors,various) [inferred]
        • (climate-related,investors,risks,strategies) [inferred]
        • (climate-related,potential,registrant,risk) [inferred]

    • WIP - Back to HLA
      • rather, when material, to provide investors with the information they need to evaluate the. climate-related risks faced by the registrant and their potential impacts on the registrant's. ...
      • High Level Abstractions:
        • (registrant,climate-related,information,potential)
        • (registrant,information,investors,potential)
        • (registrant,climate-related,risks,potential)
        • Inferred entity relationships (22)
        • (climate-related,information,resiliency) [inferred]
        • (climate-related,information,strategies) [inferred]
        • (information,investors,registrant,risks) [inferred]
        • (climate-related,information,resiliency,risks) [inferred]
        • (climate-related,potential,risks,targets) [inferred]
        • (climate-related,information,investment,investors) [inferred]
        • (climate-related,information,investors,registrant) [inferred]
        • (climate-related,information,investors,strategies) [inferred]
        • (climate-related,potential,strategy,targets) [inferred]
        • (climate-related,information,opportunities) [inferred]
        • (climate-related,information,investors,registrants) [inferred]
        • (potential,registrant,risks,strategy) [inferred]
        • (climate-related,potential,proposal,risks) [inferred]
        • (climate-related,potential,registrant,risk) [inferred]
        • (investors,potential,registrant,risks) [inferred]
        • (climate-related,information,risks,strategies) [inferred]
        • (climate-related,information,investors,risks) [inferred]
        • (climate-related,potential,risks,strategy) [inferred]
        • (climate-related,potential,registrant,strategy) [inferred]
        • (climate-related,information,investors,resiliency) [inferred]
        • (information,potential,registrant,risks) [inferred]
        • (climate-related,information,registrant,risks) [inferred]

    • WIP - Back to HLA
      • analysis means a process for identifying and assessing a potential range of outcomes of various possible. future climate scenarios, and how climate-related risks may impact a registrant's business strategy, results ...
      • High Level Abstractions:
        • (registrant,climate-related,risks,potential)
        • Inferred entity relationships (7)
        • (climate-related,potential,risks,strategy) [inferred]
        • (climate-related,potential,registrant,strategy) [inferred]
        • (climate-related,potential,strategy,targets) [inferred]
        • (potential,registrant,risks,strategy) [inferred]
        • (climate-related,potential,risks,targets) [inferred]
        • (climate-related,potential,proposal,risks) [inferred]
        • (climate-related,potential,registrant,risk) [inferred]

    • WIP - Back to HLA
      • the implications of the identified climate-related risks have been integrated into the registrant's. business model or strategy, including how resources are being used to mitigate climate-related. ...
      • High Level Abstractions:
        • (registrant,strategy,model,mitigate)
        • (climate-related,risks,model,mitigate)
        • (registrant,climate-related,risks,mitigate)
        • (climate-related,strategy,model,mitigate)
        • Inferred entity relationships (14)
        • (climate-related,mitigate,registrant,risks) [inferred]
        • (mitigate,model,registrant,risks) [inferred]
        • (mitigate,model,registrant,strategy) [inferred]
        • (model,registrant,risks,strategy) [inferred]
        • (climate-related,mitigate,registrant,risk) [inferred]
        • (climate-related,mitigate,registrants,risks) [inferred]
        • (climate-related,mitigate,proposing_release,risk) [inferred]
        • (climate-related,mitigate,risk,risks) [inferred]
        • (mitigate,registrant,risks,strategy) [inferred]
        • (climate-related,mitigate,model,risks) [inferred]
        • (model,registrant,resiliency,strategy) [inferred]
        • (climate-related,mitigate,registrants,risk) [inferred]
        • (climate-related,mitigate,model,strategy) [inferred]
        • (climate-related,mitigate,registrants) [inferred]

    • WIP - Back to HLA
      • and how resources are being used to mitigate climate-related risks; and. ...
      • High Level Abstractions:
        • (registrant,climate-related,risks,mitigate)
        • Inferred entity relationships (9)
        • (climate-related,mitigate,model,risks) [inferred]
        • (climate-related,mitigate,registrants,risk) [inferred]
        • (climate-related,mitigate,model,strategy) [inferred]
        • (climate-related,mitigate,registrant,risk) [inferred]
        • (climate-related,mitigate,registrants,risks) [inferred]
        • (climate-related,mitigate,proposing_release,risk) [inferred]
        • (climate-related,mitigate,registrants) [inferred]
        • (climate-related,mitigate,risk,risks) [inferred]
        • (mitigate,registrant,risks,strategy) [inferred]

    • WIP - Back to HLA
      • about the actual and potential impacts of a registrant's identified climate-related risks is central. to helping investors do the following: understand the extent to which a registrant's business ...
      • High Level Abstractions:
        • (registrant,climate-related,risks,investors)
        • (registrant,risks,investors,central)
        • Inferred entity relationships (13)
        • (climate-related,investors,registrant,risk) [inferred]
        • (climate-related,investors,potential,risks) [inferred]
        • (climate-related,investors,risks,strategy) [inferred]
        • (investors,registrant,risks,targets) [inferred]
        • (climate-related,investors,potential,registrant) [inferred]
        • (central,investors,potential,registrant) [inferred]
        • (climate-related,investors,registrant,strategy) [inferred]
        • (climate-related,investors,mitigate,registrant) [inferred]
        • (climate-related,investors,mitigate,risk) [inferred]
        • (climate-related,investors,resiliency,risks) [inferred]
        • (climate-related,investors,strategy,various) [inferred]
        • (climate-related,investors,various) [inferred]
        • (climate-related,investors,risks,strategies) [inferred]

    • WIP - Back to HLA
      • proposed requirements were intended to help investors understand how a registrant intends to. address identified climate-related risks and any transition to a lower carbon economy while ...
      • High Level Abstractions:
        • (registrant,climate-related,risks,investors)
        • Inferred entity relationships (12)
        • (climate-related,investors,registrant,risk) [inferred]
        • (climate-related,investors,potential,risks) [inferred]
        • (climate-related,investors,risks,strategy) [inferred]
        • (investors,registrant,risks,targets) [inferred]
        • (climate-related,investors,potential,registrant) [inferred]
        • (climate-related,investors,registrant,strategy) [inferred]
        • (climate-related,investors,mitigate,registrant) [inferred]
        • (climate-related,investors,mitigate,risk) [inferred]
        • (climate-related,investors,resiliency,risks) [inferred]
        • (climate-related,investors,strategy,various) [inferred]
        • (climate-related,investors,various) [inferred]
        • (climate-related,investors,risks,strategies) [inferred]

    • WIP - Back to HLA
      • rather, when material, to provide investors with the information they need to evaluate the. climate-related risks faced by the registrant and their potential impacts on the registrant's ...
      • High Level Abstractions:
        • (registrant,climate-related,information,risks)
        • (registrant,climate-related,risks,investors)
        • (registrant,risks,potential,investors)
        • (registrant,risks,potential,information)
        • (registrant,risks,investors,information)
        • (registrant,climate-related,investors,information)
        • Inferred entity relationships (28)
        • (climate-related,investors,registrant,risk) [inferred]
        • (climate-related,information,resiliency) [inferred]
        • (climate-related,investors,potential,risks) [inferred]
        • (climate-related,investors,risks,strategy) [inferred]
        • (climate-related,information,strategies) [inferred]
        • (information,investors,registrant,risks) [inferred]
        • (climate-related,information,resiliency,risks) [inferred]
        • (climate-related,information,investment,investors) [inferred]
        • (climate-related,information,investors,registrant) [inferred]
        • (investors,registrant,risks,targets) [inferred]
        • (climate-related,investors,registrant,strategy) [inferred]
        • (climate-related,information,investors,strategies) [inferred]
        • (climate-related,information,opportunities) [inferred]
        • (climate-related,information,investors,registrants) [inferred]
        • (climate-related,investors,mitigate,risk) [inferred]
        • (potential,registrant,risks,strategy) [inferred]
        • (climate-related,investors,strategy,various) [inferred]
        • (climate-related,information,risks,strategies) [inferred]
        • (climate-related,information,investors,risks) [inferred]
        • (climate-related,investors,potential,registrant) [inferred]
        • (climate-related,information,investors,resiliency) [inferred]
        • (information,investors,potential,registrant) [inferred]
        • (climate-related,information,registrant,risks) [inferred]
        • (climate-related,investors,mitigate,registrant) [inferred]
        • (climate-related,investors,resiliency,risks) [inferred]
        • (climate-related,information,potential,registrant) [inferred]
        • (climate-related,investors,various) [inferred]
        • (climate-related,investors,risks,strategies) [inferred]

    • WIP - Back to HLA
      • improve investors'assessment of the appropriateness of a registrant's strategy and business ...
      • High Level Abstractions:
        • (registrant,climate-related,risks,investors)
        • Inferred entity relationships (12)
        • (climate-related,investors,registrant,risk) [inferred]
        • (climate-related,investors,potential,risks) [inferred]
        • (climate-related,investors,risks,strategy) [inferred]
        • (investors,registrant,risks,targets) [inferred]
        • (climate-related,investors,potential,registrant) [inferred]
        • (climate-related,investors,registrant,strategy) [inferred]
        • (climate-related,investors,mitigate,registrant) [inferred]
        • (climate-related,investors,mitigate,risk) [inferred]
        • (climate-related,investors,resiliency,risks) [inferred]
        • (climate-related,investors,strategy,various) [inferred]
        • (climate-related,investors,various) [inferred]
        • (climate-related,investors,risks,strategies) [inferred]

    • WIP - Back to HLA
      • disclosure about the resilience of a company's strategy to climate-related risks, and as such,. using the concept in the final rules will provide consistency for those registrants that have been. ...
      • High Level Abstractions:
        • (climate-related,registrants,risks,consistency)
        • (registrant,risks,strategy,registrants)
        • (registrant,climate-related,risks,registrants)
        • (registrant,risks,strategy,consistency)
        • (registrant,risks,registrants,consistency)
        • (climate-related,strategy,company,registrants)
        • (climate-related,risks,strategy,registrants)
        • (climate-related,strategy,company,consistency)
        • (registrant,climate-related,strategy,registrants)
        • Inferred entity relationships (23)
        • (climate-related,company,registrants,strategy) [inferred]
        • (consistency,registrant,risks,strategy) [inferred]
        • (climate-related,company,risks,strategy) [inferred]
        • (climate-related,registrants,risk,risks) [inferred]
        • (registrant,registrants,risks,strategy) [inferred]
        • (climate-related,registrant,resiliency,strategy) [inferred]
        • (climate-related,consistency,disclosure,tcfd) [inferred]
        • (climate-related,registrant,registrants,strategy) [inferred]
        • (consistency,registrant,registrants,risks) [inferred]
        • (climate-related,company,model,risks) [inferred]
        • (climate-related,company,disclosure,strategy) [inferred]
        • (climate-related,company,consistency,strategy) [inferred]
        • (climate-related,registrants,strategy) [inferred]
        • (climate-related,registrant,registrants,risk) [inferred]
        • (climate-related,company,disclosure,tcfd) [inferred]
        • (climate-related,registrant,strategy,targets) [inferred]
        • (climate-related,registrants,transparency) [inferred]
        • (climate-related,registrant,risks,strategy) [inferred]
        • (climate-related,company,model,strategy) [inferred]
        • (climate-related,registrant,registrants,risks) [inferred]
        • (climate-related,registrants,risk,transparency) [inferred]
        • (climate-related,company,regulation_s-k,strategy) [inferred]
        • (climate-related,company,strategy,tcfd) [inferred]

    • WIP - Back to HLA
      • mitigate or adapt to climate-related risks; and expenditure for research and development.. Registrants are also required to discuss whether and how the registrant considers these impacts as ...
      • High Level Abstractions:
        • (registrant,climate-related,risks,registrants)
        • Inferred entity relationships (6)
        • (registrant,registrants,risks,strategy) [inferred]
        • (climate-related,registrant,resiliency,strategy) [inferred]
        • (climate-related,registrant,strategy,targets) [inferred]
        • (climate-related,registrant,registrants,risk) [inferred]
        • (climate-related,registrant,risks,strategy) [inferred]
        • (climate-related,registrant,registrants,strategy) [inferred]

    • WIP - Back to HLA
      • constitute a material component of a registrant's plan to achieve its climate-related targets or. goals.442 Given this targets and goals disclosure requirement, explicitly requiring disclosure ...
      • High Level Abstractions:
        • (disclosure,climate-related,targets)
        • (registrant,climate-related,disclosure,targets)
        • Inferred entity relationships (26)
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (climate-related,disclosure,mitigate,registrant) [inferred]
        • (climate-related,disclosure,model,risks) [inferred]
        • (climate-related,disclosure,resiliency,tcfd) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (disclosure,registrant,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,regulation_s-k) [inferred]
        • (disclosure,registrant,strategy,targets) [inferred]
        • (climate-related,disclosure,pursuant,risks) [inferred]
        • (climate-related,disclosure,registrant,registrants) [inferred]
        • (climate-related,disclosure,opportunities,registrant) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (climate-related,disclosure,financial,risks) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (climate-related,disclosure,information,risks) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (climate-related,disclosure,financial,registrant) [inferred]
        • (climate-related,disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,information,investors) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (climate-related,disclosure,registrant,risks) [inferred]
        • (climate-related,disclosure,registrant,risk) [inferred]

    • WIP - Back to HLA
      • which a registrant has taken actions to mitigate or adapt to a material climate-related risk.400. ...
      • High Level Abstractions:
        • (registrant,climate-related,risk,mitigate)
        • (registrant,climate-related,disclosure,risk)
        • (climate-related,investors,risk,mitigate)
        • (registrant,disclosure,risk,mitigate)
        • (registrant,investors,risk,mitigate)
        • Inferred entity relationships (51)
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,mitigate,registrant,risks) [inferred]
        • (climate-related,investors,registrant,risk) [inferred]
        • (climate-related,disclosure,mitigate,registrant) [inferred]
        • (climate-related,disclosure,model,risks) [inferred]
        • (climate-related,disclosure,resiliency,tcfd) [inferred]
        • (climate-related,mitigate,proposing_release,risk) [inferred]
        • (climate-related,disclosure,financial,regulation_s-k) [inferred]
        • (disclosure,registrant,strategy,targets) [inferred]
        • (climate-related,mitigate,registrants) [inferred]
        • (climate-related,disclosure,pursuant,risks) [inferred]
        • (climate-related,disclosure,registrant,registrants) [inferred]
        • (climate-related,disclosure,financial,risks) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (climate-related,disclosure,information,risks) [inferred]
        • (climate-related,mitigate,risk,risks) [inferred]
        • (disclosure,mitigate,registrant,risks) [inferred]
        • (climate-related,disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (disclosure,mitigate,proposal,risks) [inferred]
        • (disclosure,mitigate,regulation_s-x,risks) [inferred]
        • (climate-related,investors,mitigate,registrant) [inferred]
        • (climate-related,investors,risks,strategies) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (climate-related,investors,potential,risks) [inferred]
        • (climate-related,investors,risks,strategy) [inferred]
        • (climate-related,investors,registrant,risks) [inferred]
        • (climate-related,mitigate,registrants,risks) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (mitigate,registrant,risks,strategy) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (disclosure,registrant,risks,tcfd) [inferred]
        • (climate-related,mitigate,model,risks) [inferred]
        • (disclosure,mitigate,risks,weather) [inferred]
        • (climate-related,investors,registrant,strategy) [inferred]
        • (registrant,risk,risks) [inferred]
        • (climate-related,mitigate,model,strategy) [inferred]
        • (climate-related,investors,strategy,various) [inferred]
        • (climate-related,disclosure,opportunities,registrant) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (climate-related,disclosure,financial,registrant) [inferred]
        • (climate-related,disclosure,information,investors) [inferred]
        • (climate-related,investors,potential,registrant) [inferred]
        • (climate-related,disclosure,registrant,risks) [inferred]
        • (climate-related,mitigate,registrants,risk) [inferred]
        • (climate-related,investors,resiliency,risks) [inferred]
        • (investors,mitigate,registrant,risk) [inferred]
        • (climate-related,investors,various) [inferred]

    • WIP - Back to HLA
      • mitigation or adaptation activities will more closely align the disclosure requirement with how. the registrant actually evaluates a material climate-related risk. ...
      • High Level Abstractions:
        • (registrant,climate-related,disclosure,risk)
        • Inferred entity relationships (26)
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (climate-related,disclosure,mitigate,registrant) [inferred]
        • (climate-related,disclosure,model,risks) [inferred]
        • (climate-related,disclosure,resiliency,tcfd) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (disclosure,registrant,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,regulation_s-k) [inferred]
        • (registrant,risk,risks) [inferred]
        • (disclosure,registrant,strategy,targets) [inferred]
        • (climate-related,disclosure,pursuant,risks) [inferred]
        • (climate-related,disclosure,registrant,registrants) [inferred]
        • (climate-related,disclosure,opportunities,registrant) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (climate-related,disclosure,financial,risks) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (climate-related,disclosure,information,risks) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (climate-related,disclosure,financial,registrant) [inferred]
        • (climate-related,disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,information,investors) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (climate-related,disclosure,registrant,risks) [inferred]

    • WIP - Back to HLA
      • results that it is not likely to be materially impacted by a climate-related risk, no disclosure about its use of. ...
      • High Level Abstractions:
        • (registrant,climate-related,disclosure,risk)
        • Inferred entity relationships (26)
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (climate-related,disclosure,mitigate,registrant) [inferred]
        • (climate-related,disclosure,model,risks) [inferred]
        • (climate-related,disclosure,resiliency,tcfd) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (disclosure,registrant,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,regulation_s-k) [inferred]
        • (registrant,risk,risks) [inferred]
        • (disclosure,registrant,strategy,targets) [inferred]
        • (climate-related,disclosure,pursuant,risks) [inferred]
        • (climate-related,disclosure,registrant,registrants) [inferred]
        • (climate-related,disclosure,opportunities,registrant) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (climate-related,disclosure,financial,risks) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (climate-related,disclosure,information,risks) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (climate-related,disclosure,financial,registrant) [inferred]
        • (climate-related,disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,information,investors) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (climate-related,disclosure,registrant,risks) [inferred]

    • WIP - Back to HLA
      • As one commenter noted, requiring the disclosure of material. expenditures that are directly linked to a registrant's climate-related goals as part of a registrant's ...
      • High Level Abstractions:
        • (registrant,climate-related,disclosure,commenter)
        • Inferred entity relationships (14)
        • (climate-related,commenter,disclosure,risk) [inferred]
        • (commenter,disclosure,investors,risk) [inferred]
        • (climate-related,commenter,disclosure,investors) [inferred]
        • (commenter,disclosure,investors,registrant) [inferred]
        • (climate-related,commenter,disclosure,information) [inferred]
        • (commenter,disclosure,registrant,risk) [inferred]
        • (commenter,disclosure,investment,registrant) [inferred]
        • (disclosure,registrant,risks,tcfd) [inferred]
        • (commenter,disclosure,information,investors) [inferred]
        • (climate-related,commenter,disclosure,opportunities) [inferred]
        • (climate-related,commenter,mitigate,risk) [inferred]
        • (disclosure,registrant,strategy,targets) [inferred]
        • (commenter,disclosure,opportunities,registrant) [inferred]
        • (commenter,disclosure,tabular) [inferred]

    • WIP - Back to HLA
      • We decline, however, to follow the recommendation of one commenter to require the disclosure. of how a registrant intends to achieve any climate-related opportunities that are a part of its ...
      • High Level Abstractions:
        • (registrant,climate-related,disclosure,commenter)
        • Inferred entity relationships (14)
        • (climate-related,commenter,disclosure,risk) [inferred]
        • (commenter,disclosure,investors,risk) [inferred]
        • (climate-related,commenter,disclosure,investors) [inferred]
        • (commenter,disclosure,investors,registrant) [inferred]
        • (climate-related,commenter,disclosure,information) [inferred]
        • (commenter,disclosure,registrant,risk) [inferred]
        • (commenter,disclosure,investment,registrant) [inferred]
        • (disclosure,registrant,risks,tcfd) [inferred]
        • (commenter,disclosure,information,investors) [inferred]
        • (climate-related,commenter,disclosure,opportunities) [inferred]
        • (climate-related,commenter,mitigate,risk) [inferred]
        • (disclosure,registrant,strategy,targets) [inferred]
        • (commenter,disclosure,opportunities,registrant) [inferred]
        • (commenter,disclosure,tabular) [inferred]

    • WIP - Back to HLA
      • 543 One such commenter stated that requiring scenario analysis disclosure. is essential if a registrant's disclosure of material climate-related risks is to be decision-useful for ...
      • High Level Abstractions:
        • (registrant,climate-related,disclosure,commenter)
        • Inferred entity relationships (14)
        • (climate-related,commenter,disclosure,risk) [inferred]
        • (commenter,disclosure,investors,risk) [inferred]
        • (climate-related,commenter,disclosure,investors) [inferred]
        • (commenter,disclosure,investors,registrant) [inferred]
        • (climate-related,commenter,disclosure,information) [inferred]
        • (commenter,disclosure,registrant,risk) [inferred]
        • (commenter,disclosure,investment,registrant) [inferred]
        • (disclosure,registrant,risks,tcfd) [inferred]
        • (commenter,disclosure,information,investors) [inferred]
        • (climate-related,commenter,disclosure,opportunities) [inferred]
        • (climate-related,commenter,mitigate,risk) [inferred]
        • (disclosure,registrant,strategy,targets) [inferred]
        • (commenter,disclosure,opportunities,registrant) [inferred]
        • (commenter,disclosure,tabular) [inferred]

    • WIP - Back to HLA
      • We decline, however, to follow the recommendation of one commenter to require the disclosure. of how a registrant intends to achieve any climate-related opportunities that are a part of its. ...
      • High Level Abstractions:
        • (disclosure,commenter,climate-related,opportunities)
        • (disclosure,commenter,registrant,opportunities)
        • (registrant,climate-related,disclosure,opportunities)
        • Inferred entity relationships (35)
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (climate-related,disclosure,mitigate,registrant) [inferred]
        • (climate-related,disclosure,model,risks) [inferred]
        • (commenter,disclosure,investors,risk) [inferred]
        • (climate-related,commenter,disclosure,investors) [inferred]
        • (climate-related,disclosure,resiliency,tcfd) [inferred]
        • (climate-related,commenter,disclosure,registrant) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (commenter,disclosure,registrant,risk) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (climate-related,disclosure,financial,regulation_s-k) [inferred]
        • (climate-related,commenter,mitigate,risk) [inferred]
        • (climate-related,disclosure,pursuant,risks) [inferred]
        • (commenter,disclosure,opportunities,registrant) [inferred]
        • (climate-related,disclosure,registrant,registrants) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (climate-related,commenter,disclosure,risk) [inferred]
        • (climate-related,disclosure,financial,risks) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (commenter,disclosure,investors,registrant) [inferred]
        • (climate-related,disclosure,information,risks) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (climate-related,commenter,disclosure,information) [inferred]
        • (commenter,disclosure,investment,registrant) [inferred]
        • (climate-related,disclosure,financial,registrant) [inferred]
        • (climate-related,disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,information,investors) [inferred]
        • (commenter,disclosure,information,investors) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (climate-related,disclosure,registrant,risks) [inferred]
        • (climate-related,disclosure,registrant,risk) [inferred]
        • (commenter,disclosure,tabular) [inferred]

    • WIP - Back to HLA
      • further stated that the proposed disclosure items would help investors understand the extent to. which a registrant has taken actions to mitigate or adapt to a material climate-related risk.400. ...
      • High Level Abstractions:
        • (registrant,climate-related,disclosure,mitigate)
        • (registrant,climate-related,investors,mitigate)
        • Inferred entity relationships (41)
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (climate-related,investors,registrant,risk) [inferred]
        • (climate-related,investors,potential,risks) [inferred]
        • (climate-related,disclosure,model,risks) [inferred]
        • (climate-related,investors,risks,strategy) [inferred]
        • (climate-related,investors,registrant,risks) [inferred]
        • (climate-related,disclosure,resiliency,tcfd) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (mitigate,registrant,risks,strategy) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (disclosure,mitigate,risks,weather) [inferred]
        • (climate-related,investors,registrant,strategy) [inferred]
        • (climate-related,disclosure,financial,regulation_s-k) [inferred]
        • (climate-related,investors,mitigate,risk) [inferred]
        • (climate-related,investors,strategy,various) [inferred]
        • (climate-related,disclosure,pursuant,risks) [inferred]
        • (disclosure,mitigate,registrant,risk) [inferred]
        • (climate-related,disclosure,registrant,registrants) [inferred]
        • (climate-related,disclosure,opportunities,registrant) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (climate-related,disclosure,financial,risks) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (climate-related,disclosure,information,risks) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (disclosure,mitigate,registrant,risks) [inferred]
        • (climate-related,disclosure,financial,registrant) [inferred]
        • (climate-related,disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,information,investors) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (climate-related,investors,potential,registrant) [inferred]
        • (climate-related,disclosure,registrant,risks) [inferred]
        • (disclosure,mitigate,proposal,risks) [inferred]
        • (disclosure,mitigate,regulation_s-x,risks) [inferred]
        • (climate-related,investors,resiliency,risks) [inferred]
        • (investors,mitigate,registrant,risk) [inferred]
        • (climate-related,disclosure,registrant,risk) [inferred]
        • (climate-related,investors,various) [inferred]
        • (climate-related,investors,risks,strategies) [inferred]

    • WIP - Back to HLA
      • The final rule provision (Item 1502(b)) will require a registrant to describe the actual and. potential material impacts of any climate-related risk identified in response to Item 1502(a) on ...
      • High Level Abstractions:
        • (registrant,climate-related,risk,potential)
        • Inferred entity relationships (8)
        • (climate-related,potential,risks,strategy) [inferred]
        • (climate-related,potential,registrant,strategy) [inferred]
        • (climate-related,potential,strategy,targets) [inferred]
        • (registrant,risk,risks) [inferred]
        • (climate-related,potential,registrant,risks) [inferred]
        • (potential,registrant,risks,strategy) [inferred]
        • (climate-related,potential,risks,targets) [inferred]
        • (climate-related,potential,proposal,risks) [inferred]

    • WIP - Back to HLA
      • registrant to describe the actual and potential impacts of any identified climate-related risk in. ...
      • High Level Abstractions:
        • (registrant,climate-related,risk,potential)
        • Inferred entity relationships (8)
        • (climate-related,potential,risks,strategy) [inferred]
        • (climate-related,potential,registrant,strategy) [inferred]
        • (climate-related,potential,strategy,targets) [inferred]
        • (registrant,risk,risks) [inferred]
        • (climate-related,potential,registrant,risks) [inferred]
        • (potential,registrant,risks,strategy) [inferred]
        • (climate-related,potential,risks,targets) [inferred]
        • (climate-related,potential,proposal,risks) [inferred]

    • WIP - Back to HLA
      • is reasonably likely to have a material impact on its business, results of operations, or financial. ...
      • High Level Abstractions:
        • (registrant,climate-related,risk,financial)
        • Inferred entity relationships (3)
        • (financial,registrant,risk,risks) [inferred]
        • (registrant,risk,risks) [inferred]
        • (climate-related,financial,registrant,risks) [inferred]

    • WIP - Back to HLA
      • business, results of operations, or financial condition, and if, based on the results of such. scenario analysis, the registrant determines that a climate-related risk is reasonably likely to have ...
      • High Level Abstractions:
        • (registrant,climate-related,risk,financial)
        • Inferred entity relationships (3)
        • (financial,registrant,risk,risks) [inferred]
        • (registrant,risk,risks) [inferred]
        • (climate-related,financial,registrant,risks) [inferred]

    • WIP - Back to HLA
      • and manage a material climate-related risk, investors need to understand how it conducted that. analysis in order to evaluate the registrant's conclusions regarding material impacts on its ...
      • High Level Abstractions:
        • (registrant,climate-related,risk,investors)
        • Inferred entity relationships (13)
        • (climate-related,investors,potential,risks) [inferred]
        • (climate-related,investors,risks,strategy) [inferred]
        • (climate-related,investors,registrant,risks) [inferred]
        • (investors,registrant,risks,targets) [inferred]
        • (climate-related,investors,potential,registrant) [inferred]
        • (climate-related,investors,registrant,strategy) [inferred]
        • (registrant,risk,risks) [inferred]
        • (climate-related,investors,mitigate,registrant) [inferred]
        • (climate-related,investors,mitigate,risk) [inferred]
        • (climate-related,investors,resiliency,risks) [inferred]
        • (climate-related,investors,strategy,various) [inferred]
        • (climate-related,investors,various) [inferred]
        • (climate-related,investors,risks,strategies) [inferred]

    • WIP - Back to HLA
      • evaluate and manage a material climate-related risk, it must provide the required disclosures for. ...
      • High Level Abstractions:
        • (registrant,climate-related,risk,disclosures)
        • Inferred entity relationships (4)
        • (climate-related,disclosures,information,risks) [inferred]
        • (climate-related,disclosures,information,registrant) [inferred]
        • (registrant,risk,risks) [inferred]
        • (climate-related,disclosures,registrants,risk) [inferred]

    • WIP - Back to HLA
      • response to the impacts and the resiliency of the registrant's strategy to climate-related factors;. and assess whether a registrant's securities have been correctly valued.395 One commenter ...
      • High Level Abstractions:
        • (registrant,climate-related,strategy,resiliency)
        • Inferred entity relationships (5)
        • (climate-related,registrant,strategy,targets) [inferred]
        • (climate-related,registrant,registrants,risk) [inferred]
        • (climate-related,registrant,risks,strategy) [inferred]
        • (climate-related,registrant,registrants,strategy) [inferred]
        • (climate-related,registrant,registrants,risks) [inferred]

    • WIP - Back to HLA
      • information is also central to evaluating management's response to the impacts and the resiliency. of the registrant's strategy to climate-related factors as it pertains to the registrant's results of ...
      • High Level Abstractions:
        • (registrant,climate-related,strategy,resiliency)
        • Inferred entity relationships (5)
        • (climate-related,registrant,strategy,targets) [inferred]
        • (climate-related,registrant,registrants,risk) [inferred]
        • (climate-related,registrant,risks,strategy) [inferred]
        • (climate-related,registrant,registrants,strategy) [inferred]
        • (climate-related,registrant,registrants,risks) [inferred]

    • WIP - Back to HLA
      • registrant's management of its identified climate-related risks and help them assess the resiliency. of a registrant's strategy in a potential transition to a lower carbon economy.468 Some ...
      • High Level Abstractions:
        • (registrant,climate-related,strategy,resiliency)
        • Inferred entity relationships (5)
        • (climate-related,registrant,strategy,targets) [inferred]
        • (climate-related,registrant,registrants,risk) [inferred]
        • (climate-related,registrant,risks,strategy) [inferred]
        • (climate-related,registrant,registrants,strategy) [inferred]
        • (climate-related,registrant,registrants,risks) [inferred]

    • WIP - Back to HLA
      • The Commission proposed to require a registrant to describe the actual and potential. impacts on its strategy, business model, and outlook of those climate-related risks that it must. ...
      • High Level Abstractions:
        • (registrant,climate-related,strategy,model)
        • Inferred entity relationships (6)
        • (climate-related,model,risks,tool) [inferred]
        • (model,registrant,risks,strategy) [inferred]
        • (model,registrant,resiliency,strategy) [inferred]
        • (climate-related,model,registrant,risks) [inferred]
        • (climate-related,model,risks,strategy) [inferred]
        • (climate-related,model,models,risks) [inferred]

    • WIP - Back to HLA
      • improve investors'assessment of the appropriateness of a registrant's strategy and business. model in light of foreseeable climate-related risks. ...
      • High Level Abstractions:
        • (registrant,climate-related,strategy,model)
        • (climate-related,risks,model,registrant)
        • Inferred entity relationships (7)
        • (climate-related,model,risks,tool) [inferred]
        • (model,registrant,risks,strategy) [inferred]
        • (model,registrant,resiliency,strategy) [inferred]
        • (climate-related,model,registrant,risks) [inferred]
        • (climate-related,model,risks,strategy) [inferred]
        • (climate-related,model,registrant,strategy) [inferred]
        • (climate-related,model,models,risks) [inferred]

    • WIP - Back to HLA
      • impacts of a registrant's strategy to achieve its short or long-term climate-related targets or. ...
      • High Level Abstractions:
        • (climate-related,strategy,potential,targets)
        • (registrant,strategy,targets,long-term)
        • (registrant,climate-related,strategy,targets)
        • (climate-related,risks,strategy,targets)
        • (climate-related,risks,potential,targets)
        • Inferred entity relationships (12)
        • (climate-related,registrant,registrants,risk) [inferred]
        • (climate-related,potential,risks,targets) [inferred]
        • (climate-related,potential,risks,strategy) [inferred]
        • (climate-related,registrant,resiliency,strategy) [inferred]
        • (climate-related,potential,registrant,strategy) [inferred]
        • (climate-related,potential,strategy,targets) [inferred]
        • (climate-related,registrant,risks,strategy) [inferred]
        • (climate-related,potential,registrant,risks) [inferred]
        • (climate-related,registrant,registrants,strategy) [inferred]
        • (climate-related,registrant,registrants,risks) [inferred]
        • (climate-related,potential,proposal,risks) [inferred]
        • (climate-related,potential,registrant,risk) [inferred]

    • WIP - Back to HLA
      • The Commission proposed to require a registrant to describe the actual and potential. impacts on its strategy, business model, and outlook of those climate-related risks that it must ...
      • High Level Abstractions:
        • (registrant,climate-related,strategy,potential)
        • Inferred entity relationships (7)
        • (climate-related,potential,risks,strategy) [inferred]
        • (climate-related,potential,strategy,targets) [inferred]
        • (climate-related,potential,registrant,risks) [inferred]
        • (potential,registrant,risks,strategy) [inferred]
        • (climate-related,potential,risks,targets) [inferred]
        • (climate-related,potential,proposal,risks) [inferred]
        • (climate-related,potential,registrant,risk) [inferred]

    • WIP - Back to HLA
      • address identified climate-related risks and any transition to a lower carbon economy while. ...
      • High Level Abstractions:
        • (registrant,climate-related,investors,economy)
        • Inferred entity relationships (1)
        • (investors,registrant,risks,targets) [inferred]

    • WIP - Back to HLA
      • about the actual and potential impacts of a registrant's identified climate-related risks is central. ...
      • High Level Abstractions:
        • (registrant,climate-related,information,risks)
        • (registrant,investors,potential,central)
        • (registrant,information,potential,central)
        • (registrant,climate-related,information,central)
        • (registrant,risks,potential,central)
        • (registrant,information,risks,central)
        • Inferred entity relationships (19)
        • (central,information,registrant,risks) [inferred]
        • (climate-related,information,resiliency) [inferred]
        • (climate-related,information,strategies) [inferred]
        • (climate-related,information,resiliency,risks) [inferred]
        • (climate-related,information,investment,investors) [inferred]
        • (climate-related,information,investors,registrant) [inferred]
        • (climate-related,information,investors,strategies) [inferred]
        • (climate-related,information,opportunities) [inferred]
        • (climate-related,information,investors,registrants) [inferred]
        • (potential,registrant,risks,strategy) [inferred]
        • (investors,potential,registrant,risks) [inferred]
        • (central,information,potential,registrant) [inferred]
        • (climate-related,information,risks,strategies) [inferred]
        • (central,investors,registrant,risks) [inferred]
        • (climate-related,information,investors,risks) [inferred]
        • (climate-related,information,investors,resiliency) [inferred]
        • (information,potential,registrant,risks) [inferred]
        • (climate-related,information,registrant,risks) [inferred]
        • (climate-related,information,potential,registrant) [inferred]

    • WIP - Back to HLA
      • proprietary information, though they may make the disclosures less comparable.. Overall, by focusing on climate-related risks that are material to the registrant's business,. ...
      • High Level Abstractions:
        • (registrant,climate-related,information,risks)
        • Inferred entity relationships (12)
        • (climate-related,information,resiliency) [inferred]
        • (climate-related,information,strategies) [inferred]
        • (climate-related,information,resiliency,risks) [inferred]
        • (climate-related,information,investment,investors) [inferred]
        • (climate-related,information,investors,registrant) [inferred]
        • (climate-related,information,risks,strategies) [inferred]
        • (climate-related,information,investors,risks) [inferred]
        • (climate-related,information,investors,resiliency) [inferred]
        • (climate-related,information,investors,strategies) [inferred]
        • (climate-related,information,opportunities) [inferred]
        • (climate-related,information,investors,registrants) [inferred]
        • (climate-related,information,potential,registrant) [inferred]

    • WIP - Back to HLA
      • 394 Commenters indicated that detailed information. about the actual and potential impacts of a registrant's identified climate-related risks is central ...
      • High Level Abstractions:
        • (registrant,climate-related,information,potential)
        • Inferred entity relationships (14)
        • (climate-related,information,resiliency) [inferred]
        • (climate-related,information,strategies) [inferred]
        • (climate-related,information,resiliency,risks) [inferred]
        • (climate-related,information,investment,investors) [inferred]
        • (climate-related,information,investors,registrant) [inferred]
        • (climate-related,information,risks,strategies) [inferred]
        • (climate-related,information,investors,risks) [inferred]
        • (climate-related,information,investors,resiliency) [inferred]
        • (climate-related,information,investors,strategies) [inferred]
        • (information,potential,registrant,risks) [inferred]
        • (climate-related,information,opportunities) [inferred]
        • (climate-related,information,investors,registrants) [inferred]
        • (climate-related,information,registrant,risks) [inferred]
        • (potential,registrant,risks,strategy) [inferred]

    • WIP - Back to HLA
      • proprietary information, though they may make the disclosures less comparable.. Overall, by focusing on climate-related risks that are material to the registrant's business, ...
      • High Level Abstractions:
        • (climate-related,risks,information,disclosures)
        • (registrant,climate-related,information,disclosures)
        • (registrant,information,risks,disclosures)
        • Inferred entity relationships (5)
        • (climate-related,disclosures,information,risks) [inferred]
        • (climate-related,disclosures,information,registrant) [inferred]
        • (climate-related,disclosures,registrants,risk) [inferred]
        • (climate-related,disclosures,registrant,risk) [inferred]
        • (disclosures,information,registrant,risks) [inferred]

    • WIP - Back to HLA
      • The Commission proposed to require a registrant to describe the actual and potential ...
      • High Level Abstractions:
        • (climate-related,strategy,potential,commission)
        • (registrant,climate-related,potential,commission)
        • Inferred entity relationships (4)
        • (climate-related,commission,potential,strategy) [inferred]
        • (potential,registrant,risks,strategy) [inferred]
        • (climate-related,commission,disclosure,information) [inferred]
        • (climate-related,commission,potential,registrant) [inferred]

    • WIP - Back to HLA
      • registrant's identified climate-related risks, and are consistent with the types of impacts that a. registrant may face and that are recommended for disclosure by the TCFD.399 Commenters. ...
      • High Level Abstractions:
        • (registrant,disclosure,risks,tcfd)
        • Inferred entity relationships (1)
        • (disclosure,registrant,strategy,targets) [inferred]

    • WIP - Back to HLA
      • commenters specifically supported requiring disclosure, as applicable, of a registrant's plan to. mitigate or adapt to identified physical risks, as proposed, and further stated that there are no ...
      • High Level Abstractions:
        • (registrant,disclosure,risks,mitigate)
        • Inferred entity relationships (5)
        • (disclosure,mitigate,risks,weather) [inferred]
        • (disclosure,mitigate,proposal,risks) [inferred]
        • (disclosure,mitigate,regulation_s-x,risks) [inferred]
        • (disclosure,mitigate,registrant,risk) [inferred]
        • (mitigate,registrant,risks,strategy) [inferred]

    • WIP - Back to HLA
      • scenario models,572 the final rules do not impose any specific risk management model ...
      • High Level Abstractions:
        • (registrant,disclosure,risk,models)
        • (registrant,disclosure,risk,model)
        • (registrant,risk,models)
        • (registrant,disclosure,model)
        • Inferred entity relationships (7)
        • (model,registrant,risks,strategy) [inferred]
        • (disclosure,model,registrant) [inferred]
        • (disclosure,model,risks) [inferred]
        • (model,registrant,resiliency,strategy) [inferred]
        • (registrant,risk,risks) [inferred]
        • (models,registrant,risk) [inferred]
        • (disclosure,model,registrant,risk) [inferred]

    • WIP - Back to HLA
      • scenario analysis disclosure could result in the disclosure of confidential business information.571. ...
      • High Level Abstractions:
        • (registrant,disclosure,information,confidential)
        • Inferred entity relationships (6)
        • (disclosure,information,investors,registrants) [inferred]
        • (disclosure,information,registrant,strategy) [inferred]
        • (confidential,disclosure,disclosures,information) [inferred]
        • (disclosure,information,investors,registrant) [inferred]
        • (disclosure,information,investors,strategy) [inferred]
        • (disclosure,information,investors,volume) [inferred]

    • WIP - Back to HLA
      • concerning the role that the use of carbon offsets or RECs has played in a registrant's climaterelated strategy. Under the final rules, as part of its targets and goals disclosure, ...
      • High Level Abstractions:
        • (registrant,disclosure,targets,strategy)
        • (registrant,disclosure,targets,climaterelated)
        • (registrant,strategy,targets,climaterelated)
        • (registrant,strategy,disclosure,climaterelated)
        • (registrant,disclosure,targets,recs)
        • (registrant,strategy,disclosure,recs)
        • (registrant,strategy,targets,recs)
        • Inferred entity relationships (7)
        • (disclosure,recs,registrant,targets) [inferred]
        • (climaterelated,disclosure,registrant,targets) [inferred]
        • (disclosure,recs,registrant,strategy) [inferred]
        • (recs,registrant,strategy,targets) [inferred]
        • (disclosure,registrant,risks,tcfd) [inferred]
        • (disclosure,registrant,strategy,targets) [inferred]
        • (climaterelated,disclosure,registrant,strategy) [inferred]

    • WIP - Back to HLA
      • impacts on its strategy, business model, and outlook of those climate-related risks that it must. ...
      • High Level Abstractions:
        • (climate-related,risks,strategy,model)
        • (registrant,risks,strategy,model)
        • Inferred entity relationships (5)
        • (climate-related,model,risks,tool) [inferred]
        • (model,registrant,resiliency,strategy) [inferred]
        • (climate-related,model,registrant,risks) [inferred]
        • (climate-related,model,registrant,strategy) [inferred]
        • (climate-related,model,models,risks) [inferred]

    • WIP - Back to HLA
      • metrics and targets used to identify and manage any physical and transition risks.464 The ...
      • High Level Abstractions:
        • (registrant,risks,investors,targets)

    • WIP - Back to HLA
      • 466 Commenters stated that information. about a registrant's transition plan would help investors evaluate the seriousness of stated ...
      • High Level Abstractions:
        • (registrant,risks,investors,information)
        • Inferred entity relationships (2)
        • (investors,registrant,risks,targets) [inferred]
        • (information,investors,potential,registrant) [inferred]

    • WIP - Back to HLA
      • respect to the particular practices of a registrant in order to make informed investment and voting. ...
      • High Level Abstractions:
        • (registrant,information,investors,investment)
        • Inferred entity relationships (1)
        • (investors,registrant,risks,targets) [inferred]

    • WIP - Back to HLA
      • should a carbon tax be put into effect; and to guide capital investment decisions.608 Information. about a registrant's use of internal carbon pricing will help investors evaluate how a registrant is ...
      • High Level Abstractions:
        • (registrant,information,investors,investment)
        • (registrant,investors,investment,capital)
        • (registrant,information,investment,capital)
        • Inferred entity relationships (2)
        • (information,investment,investors,registrant) [inferred]
        • (investors,registrant,risks,targets) [inferred]

    • WIP - Back to HLA
      • about the registrant's use of internal carbon pricing to inform their investment and voting. ...
      • High Level Abstractions:
        • (registrant,information,investors,investment)
        • Inferred entity relationships (1)
        • (investors,registrant,risks,targets) [inferred]

    • WIP - Back to HLA
      • most likely and significant impacts, which they asserted would provide more useful information. for investors and reduce a registrant's compliance burden.420 Similarly, some commenters. ...
      • High Level Abstractions:
        • (registrant,information,investors,compliance)
        • Inferred entity relationships (3)
        • (investors,registrant,risks,targets) [inferred]
        • (information,investors,potential,registrant) [inferred]
        • (information,investors,registrant,risks) [inferred]

    • WIP - Back to HLA
      • and manage a material climate-related risk, investors need to understand how it conducted that. analysis in order to evaluate the registrant's conclusions regarding material impacts on its. ...
      • High Level Abstractions:
        • (registrant,investors,risk,conclusions)
        • (climate-related,investors,risk,conclusions)
        • Inferred entity relationships (3)
        • (conclusions,investors,registrant,risk) [inferred]
        • (investors,registrant,risks,targets) [inferred]
        • (registrant,risk,risks) [inferred]

    • WIP - Back to HLA
      • This provision will provide an important. metric to help investors assess a registrant's climate risk management and the financial impact of. ...
      • High Level Abstractions:
        • (registrant,investors,risk,climate)
        • Inferred entity relationships (2)
        • (investors,registrant,risks,targets) [inferred]
        • (registrant,risk,risks) [inferred]

    • WIP - Back to HLA
      • significantly.2793 As such, the final rules will inform investors about whether a registrant is using. scenario analysis to manage a material climate risk, and for those investors who view scenario. ...
      • High Level Abstractions:
        • (registrant,investors,risk,climate)
        • Inferred entity relationships (2)
        • (investors,registrant,risks,targets) [inferred]
        • (registrant,risk,risks) [inferred]

    • WIP - Back to HLA
      • of scenario analysis reflected an expected material impact on the registrant's business strategy,. financial planning, and capital raising.549 Still other commenters recommended that the. ...
      • High Level Abstractions:
        • (registrant,strategy,financial,capital)
        • Inferred entity relationships (1)
        • (financial,registrant,risk,risks) [inferred]

    • WIP - Back to HLA
      • would arguably elicit disclosure of a registrant's transition plan.480 Other commenters ...
      • High Level Abstractions:
        • (registrant,strategy,disclosure,elicit)
        • Inferred entity relationships (2)
        • (disclosure,elicit,investors,registrants) [inferred]
        • (disclosure,elicit,overburdening,registrants) [inferred]

    • WIP - Back to HLA
      • have been integrated into the registrant's business model or strategy, including whether. and how resources are being used to mitigate climate-related risks; and. ...
      • High Level Abstractions:
        • (registrant,strategy,model,mitigate)
        • Inferred entity relationships (3)
        • (mitigate,model,registrant,risks) [inferred]
        • (model,registrant,risks,strategy) [inferred]
        • (model,registrant,resiliency,strategy) [inferred]

    • WIP - Back to HLA
      • strategy or business model may need to change to address those impacts; evaluate management's ...
      • High Level Abstractions:
        • (registrant,strategy,resiliency,model)
        • Inferred entity relationships (1)
        • (model,registrant,risks,strategy) [inferred]

    • WIP - Back to HLA
      • the impact of climate-related risks on its business, results of operations, or financial condition,. and if, based on the results of scenario analysis, a registrant determines that a climate-related risk ...
      • High Level Abstractions:
        • (registrant,risk,financial,risks)
        • (registrant,risk,risks)
        • Inferred entity relationships (1)
        • (registrant,risk,risks) [inferred]

    • WIP - Back to HLA
      • discussion of whether and how any of its identified climate-related risks have affected or are. reasonably likely to affect the registrant's consolidated financial statements.392 The proposed ...
      • High Level Abstractions:
        • (registrant,financial,climate-related,risks)
        • Inferred entity relationships (2)
        • (climate-related,financial,registrant,risk) [inferred]
        • (financial,registrant,risk,risks) [inferred]

    • WIP - Back to HLA
      • referenced in proposed Article 14 of Regulation S-X that demonstrate that the identified climaterelated risks have had a material impact on the registrant's reported financial condition or ...
      • High Level Abstractions:
        • (registrant,financial,climate-related,risks)
        • Inferred entity relationships (2)
        • (climate-related,financial,registrant,risk) [inferred]
        • (financial,registrant,risk,risks) [inferred]

    • WIP - Back to HLA
      • the impact of climate-related risks on its business, results of operations, or financial condition,. ...
      • High Level Abstractions:
        • (registrant,financial,climate-related,risks)
        • Inferred entity relationships (2)
        • (climate-related,financial,registrant,risk) [inferred]
        • (financial,registrant,risk,risks) [inferred]

    • WIP - Back to HLA
      • climate-related risks faced by the registrant and their potential impacts on the registrant's. ...
      • High Level Abstractions:
        • (registrant,financial,risks,potential)
        • Inferred entity relationships (1)
        • (potential,registrant,risks,strategy) [inferred]

    • WIP - Back to HLA
      • about how climate-related risks have impacted or are likely to impact a registrant's strategy,. ...
      • High Level Abstractions:
        • (disclosure,information,commission,risks)
        • (disclosure,climate-related,risks,strategy)
        • (disclosure,information,commission,strategy)
        • (disclosure,information,strategy,registrant)
        • (disclosure,information,climate-related,strategy)
        • Inferred entity relationships (36)
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (climate-related,disclosure,mitigate,registrant) [inferred]
        • (climate-related,disclosure,model,risks) [inferred]
        • (commission,disclosure,information,strategy) [inferred]
        • (climate-related,disclosure,resiliency,tcfd) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (disclosure,information,investors,volume) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (commission,disclosure,principles-based,registrants) [inferred]
        • (climate-related,disclosure,financial,regulation_s-k) [inferred]
        • (commission,disclosure,disclosures,registrants) [inferred]
        • (disclosure,information,registrant,strategy) [inferred]
        • (commission,disclosure,information,risks) [inferred]
        • (climate-related,disclosure,pursuant,risks) [inferred]
        • (disclosure,information,investors,strategy) [inferred]
        • (climate-related,disclosure,registrant,registrants) [inferred]
        • (climate-related,disclosure,opportunities,registrant) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (climate-related,disclosure,financial,risks) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (climate-related,disclosure,information,risks) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (disclosure,information,investors,registrant) [inferred]
        • (disclosure,risks,weather) [inferred]
        • (climate-related,disclosure,financial,registrant) [inferred]
        • (climate-related,disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,information,investors) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (climate-related,disclosure,registrant,risks) [inferred]
        • (commission,disclosure,registrants,risk) [inferred]
        • (commission,disclosure,information,price-related) [inferred]
        • (disclosure,information,investors,registrants) [inferred]
        • (climate-related,disclosure,registrant,risk) [inferred]

    • WIP - Back to HLA
      • material impacts of its climate-related risks into its business strategy, financial planning, and. capital allocation. ...
      • High Level Abstractions:
        • (disclosure,risks,strategy,financial)
        • (disclosure,climate-related,risks,strategy)
        • (disclosure,climate-related,risks,financial)
        • (disclosure,climate-related,strategy,financial)
        • Inferred entity relationships (30)
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (disclosure,financial,regulation_s-k,regulation_s-x) [inferred]
        • (disclosure,financial,risks,strategy) [inferred]
        • (climate-related,disclosure,mitigate,registrant) [inferred]
        • (disclosure,financial,potential) [inferred]
        • (climate-related,disclosure,model,risks) [inferred]
        • (climate-related,disclosure,resiliency,tcfd) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (disclosure,financial,strategy) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (climate-related,disclosure,financial,regulation_s-k) [inferred]
        • (climate-related,disclosure,pursuant,risks) [inferred]
        • (climate-related,disclosure,registrant,registrants) [inferred]
        • (disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,opportunities,registrant) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (climate-related,disclosure,financial,risks) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (climate-related,disclosure,information,risks) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (disclosure,risks,weather) [inferred]
        • (climate-related,disclosure,financial,registrant) [inferred]
        • (climate-related,disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,information,investors) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (climate-related,disclosure,registrant,risks) [inferred]
        • (climate-related,disclosure,registrant,risk) [inferred]

    • WIP - Back to HLA
      • disclosure about the resilience of a company's strategy to climate-related risks, and as such,. ...
      • High Level Abstractions:
        • (disclosure,climate-related,tcfd,risks)
        • (disclosure,risks,strategy,company)
        • (disclosure,climate-related,risks,strategy)
        • Inferred entity relationships (25)
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (climate-related,disclosure,mitigate,registrant) [inferred]
        • (climate-related,disclosure,model,risks) [inferred]
        • (climate-related,disclosure,resiliency,tcfd) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (climate-related,disclosure,financial,regulation_s-k) [inferred]
        • (climate-related,disclosure,pursuant,risks) [inferred]
        • (climate-related,disclosure,registrant,registrants) [inferred]
        • (climate-related,disclosure,opportunities,registrant) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (climate-related,disclosure,financial,risks) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (climate-related,disclosure,information,risks) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (disclosure,risks,weather) [inferred]
        • (climate-related,disclosure,financial,registrant) [inferred]
        • (climate-related,disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,information,investors) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (climate-related,disclosure,registrant,risks) [inferred]
        • (climate-related,disclosure,registrant,risk) [inferred]

    • WIP - Back to HLA
      • articulated a business model, or does not believe that its business model is or will be materially ...
      • High Level Abstractions:
        • (disclosure,climate-related,risks,model)
        • (disclosure,risks,model)
        • Inferred entity relationships (26)
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (disclosure,model,registrant) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (climate-related,disclosure,mitigate,registrant) [inferred]
        • (climate-related,disclosure,resiliency,tcfd) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (disclosure,model,registrant,risk) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (climate-related,disclosure,financial,regulation_s-k) [inferred]
        • (climate-related,disclosure,pursuant,risks) [inferred]
        • (climate-related,disclosure,registrant,registrants) [inferred]
        • (climate-related,disclosure,opportunities,registrant) [inferred]
        • (disclosure,model,risks) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (climate-related,disclosure,financial,risks) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (climate-related,disclosure,information,risks) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (climate-related,disclosure,financial,registrant) [inferred]
        • (climate-related,disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,information,investors) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (climate-related,disclosure,registrant,risks) [inferred]
        • (climate-related,disclosure,registrant,risk) [inferred]

    • WIP - Back to HLA
      • management's views of climate-related risks and opportunities.408. Several commenters stated that, instead of requiring the disclosure of financial metrics. ...
      • High Level Abstractions:
        • (disclosure,climate-related,risks,financial)
        • Inferred entity relationships (28)
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (disclosure,financial,regulation_s-k,regulation_s-x) [inferred]
        • (disclosure,financial,risks,strategy) [inferred]
        • (climate-related,disclosure,mitigate,registrant) [inferred]
        • (disclosure,financial,potential) [inferred]
        • (climate-related,disclosure,model,risks) [inferred]
        • (climate-related,disclosure,resiliency,tcfd) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (disclosure,financial,strategy) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (climate-related,disclosure,financial,regulation_s-k) [inferred]
        • (climate-related,disclosure,pursuant,risks) [inferred]
        • (climate-related,disclosure,registrant,registrants) [inferred]
        • (disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,opportunities,registrant) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (climate-related,disclosure,information,risks) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (climate-related,disclosure,financial,registrant) [inferred]
        • (climate-related,disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,information,investors) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (climate-related,disclosure,registrant,risks) [inferred]
        • (climate-related,disclosure,registrant,risk) [inferred]

    • WIP - Back to HLA
      • to climate-related risks disclosed pursuant to Item 1502(b)(4).451 Focusing the disclosure. ...
      • High Level Abstractions:
        • (disclosure,climate-related,risks,pursuant)
        • Inferred entity relationships (23)
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (climate-related,disclosure,mitigate,registrant) [inferred]
        • (climate-related,disclosure,model,risks) [inferred]
        • (climate-related,disclosure,resiliency,tcfd) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (climate-related,disclosure,financial,regulation_s-k) [inferred]
        • (climate-related,disclosure,registrant,registrants) [inferred]
        • (climate-related,disclosure,opportunities,registrant) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (climate-related,disclosure,financial,risks) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (climate-related,disclosure,information,risks) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (climate-related,disclosure,financial,registrant) [inferred]
        • (climate-related,disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,information,investors) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (climate-related,disclosure,registrant,risks) [inferred]
        • (climate-related,disclosure,registrant,risk) [inferred]

    • WIP - Back to HLA
      • registrant when determining its material climate-related risks).385. When proposing these disclosure requirements, the Commission stated that information. ...
      • High Level Abstractions:
        • (disclosure,climate-related,risks,information)
        • Inferred entity relationships (28)
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (climate-related,disclosure,mitigate,registrant) [inferred]
        • (climate-related,disclosure,model,risks) [inferred]
        • (climate-related,disclosure,resiliency,tcfd) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (disclosure,information,investors,volume) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (climate-related,disclosure,financial,regulation_s-k) [inferred]
        • (disclosure,information,registrant,strategy) [inferred]
        • (climate-related,disclosure,pursuant,risks) [inferred]
        • (disclosure,information,investors,strategy) [inferred]
        • (climate-related,disclosure,registrant,registrants) [inferred]
        • (climate-related,disclosure,opportunities,registrant) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (climate-related,disclosure,financial,risks) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (disclosure,information,investors,registrant) [inferred]
        • (climate-related,disclosure,financial,registrant) [inferred]
        • (climate-related,disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,information,investors) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (climate-related,disclosure,registrant,risks) [inferred]
        • (disclosure,information,investors,registrants) [inferred]
        • (climate-related,disclosure,registrant,risk) [inferred]

    • WIP - Back to HLA
      • previously used in Regulation S-K.444 Moreover, the TCFD uses that term in connection with. disclosure about the resilience of a company's strategy to climate-related risks, and as such, ...
      • High Level Abstractions:
        • (disclosure,climate-related,tcfd,regulation_s-k)
        • (climate-related,strategy,company,regulation_s-k)
        • (disclosure,climate-related,strategy,tcfd)
        • (climate-related,strategy,company,tcfd)
        • (disclosure,climate-related,strategy,regulation_s-k)
        • Inferred entity relationships (33)
        • (climate-related,company,registrants,strategy) [inferred]
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (climate-related,disclosure,mitigate,registrant) [inferred]
        • (climate-related,disclosure,model,risks) [inferred]
        • (climate-related,company,risks,strategy) [inferred]
        • (climate-related,disclosure,resiliency,tcfd) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (climate-related,disclosure,financial,regulation_s-k) [inferred]
        • (climate-related,disclosure,pursuant,risks) [inferred]
        • (climate-related,company,model,risks) [inferred]
        • (climate-related,company,disclosure,strategy) [inferred]
        • (climate-related,disclosure,registrant,registrants) [inferred]
        • (climate-related,disclosure,opportunities,registrant) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (climate-related,company,consistency,strategy) [inferred]
        • (climate-related,disclosure,financial,risks) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (climate-related,company,disclosure,tcfd) [inferred]
        • (climate-related,disclosure,information,risks) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (climate-related,disclosure,financial,registrant) [inferred]
        • (climate-related,disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,information,investors) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (climate-related,disclosure,registrant,risks) [inferred]
        • (climate-related,company,model,strategy) [inferred]
        • (climate-related,company,regulation_s-k,strategy) [inferred]
        • (climate-related,disclosure,registrant,risk) [inferred]
        • (climate-related,company,strategy,tcfd) [inferred]

    • WIP - Back to HLA
      • announced climate-related strategy or initiative.577 Conditioning the disclosure requirement in. ...
      • High Level Abstractions:
        • (disclosure,investors,climate-related,strategy)
        • (disclosure,climate-related,strategy,conditioning)
        • (disclosure,information,climate-related,conditioning)
        • (disclosure,information,climate-related,strategy)
        • (disclosure,investors,climate-related,conditioning)
        • Inferred entity relationships (36)
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (climate-related,disclosure,mitigate,registrant) [inferred]
        • (climate-related,disclosure,model,risks) [inferred]
        • (climate-related,disclosure,resiliency,tcfd) [inferred]
        • (climate-related,conditioning,disclosure,strategy) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (conditioning,disclosure,information,strategy) [inferred]
        • (disclosure,information,investors,volume) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (climate-related,disclosure,financial,regulation_s-k) [inferred]
        • (disclosure,information,registrant,strategy) [inferred]
        • (climate-related,disclosure,pursuant,risks) [inferred]
        • (disclosure,information,investors,strategy) [inferred]
        • (disclosure,investors,overburdening,registrants) [inferred]
        • (climate-related,disclosure,registrant,registrants) [inferred]
        • (climate-related,conditioning,disclosure,investors) [inferred]
        • (climate-related,disclosure,opportunities,registrant) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (climate-related,disclosure,financial,risks) [inferred]
        • (disclosure,investors,tabular) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (climate-related,disclosure,information,risks) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (disclosure,information,investors,registrant) [inferred]
        • (disclosure,investors,strategy) [inferred]
        • (climate-related,disclosure,financial,registrant) [inferred]
        • (climate-related,disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,information,investors) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (climate-related,disclosure,registrant,risks) [inferred]
        • (disclosure,information,investors,registrants) [inferred]
        • (climate-related,conditioning,disclosure,information) [inferred]
        • (climate-related,disclosure,registrant,risk) [inferred]

    • WIP - Back to HLA
      • previously used in Regulation S-K.444 Moreover, the TCFD uses that term in connection with. disclosure about the resilience of a company's strategy to climate-related risks, and as such,. ...
      • High Level Abstractions:
        • (disclosure,climate-related,strategy,company)
        • (disclosure,climate-related,tcfd,company)
        • Inferred entity relationships (10)
        • (climate-related,company,registrants,strategy) [inferred]
        • (climate-related,company,consistency,strategy) [inferred]
        • (climate-related,company,disclosure,tcfd) [inferred]
        • (climate-related,company,risks,strategy) [inferred]
        • (company,disclosure,risks,strategy) [inferred]
        • (climate-related,company,model,strategy) [inferred]
        • (climate-related,company,model,risks) [inferred]
        • (climate-related,company,regulation_s-k,strategy) [inferred]
        • (climate-related,company,strategy,tcfd) [inferred]
        • (climate-related,company,disclosure,strategy) [inferred]

    • WIP - Back to HLA
      • strategy or targets and goals disclosure under Regulation S-K,453 instead of requiring the. disclosure of climate-related financial impacts on line items under Regulation S-X, as proposed,. ...
      • High Level Abstractions:
        • (disclosure,financial,regulation_s-x)
        • (disclosure,financial,regulation_s-k,regulation_s-x)
        • (disclosure,climate-related,financial,regulation_s-x)
        • Inferred entity relationships (28)
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (disclosure,financial,regulation_s-k,regulation_s-x) [inferred]
        • (disclosure,financial,risks,strategy) [inferred]
        • (climate-related,disclosure,mitigate,registrant) [inferred]
        • (disclosure,financial,potential) [inferred]
        • (climate-related,disclosure,model,risks) [inferred]
        • (climate-related,disclosure,resiliency,tcfd) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (disclosure,financial,strategy) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (climate-related,disclosure,financial,regulation_s-k) [inferred]
        • (climate-related,disclosure,pursuant,risks) [inferred]
        • (climate-related,disclosure,registrant,registrants) [inferred]
        • (disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,opportunities,registrant) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (climate-related,disclosure,financial,risks) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (climate-related,disclosure,information,risks) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (climate-related,disclosure,financial,registrant) [inferred]
        • (climate-related,disclosure,information,investors) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (climate-related,disclosure,registrant,risks) [inferred]
        • (climate-related,disclosure,registrant,risk) [inferred]

    • WIP - Back to HLA
      • strategy or targets and goals disclosure under Regulation S-K,453 instead of requiring the. disclosure of climate-related financial impacts on line items under Regulation S-X, as proposed, ...
      • High Level Abstractions:
        • (disclosure,climate-related,financial,regulation_s-k)
        • Inferred entity relationships (28)
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (disclosure,financial,regulation_s-k,regulation_s-x) [inferred]
        • (disclosure,financial,risks,strategy) [inferred]
        • (climate-related,disclosure,mitigate,registrant) [inferred]
        • (disclosure,financial,potential) [inferred]
        • (climate-related,disclosure,model,risks) [inferred]
        • (climate-related,disclosure,resiliency,tcfd) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (disclosure,financial,strategy) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (climate-related,disclosure,pursuant,risks) [inferred]
        • (climate-related,disclosure,registrant,registrants) [inferred]
        • (disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,opportunities,registrant) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (climate-related,disclosure,financial,risks) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (climate-related,disclosure,information,risks) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (climate-related,disclosure,financial,registrant) [inferred]
        • (climate-related,disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,information,investors) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (climate-related,disclosure,registrant,risks) [inferred]
        • (climate-related,disclosure,registrant,risk) [inferred]

    • WIP - Back to HLA
      • transition risks, the registrant should be required to provide qualitative disclosure about such ...
      • High Level Abstractions:
        • (disclosure,climate-related,financial,registrant)
        • Inferred entity relationships (29)
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (disclosure,financial,regulation_s-k,regulation_s-x) [inferred]
        • (disclosure,financial,risks,strategy) [inferred]
        • (climate-related,disclosure,mitigate,registrant) [inferred]
        • (disclosure,financial,potential) [inferred]
        • (climate-related,disclosure,model,risks) [inferred]
        • (climate-related,disclosure,resiliency,tcfd) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (disclosure,financial,strategy) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (climate-related,disclosure,financial,regulation_s-k) [inferred]
        • (climate-related,disclosure,pursuant,risks) [inferred]
        • (climate-related,disclosure,registrant,registrants) [inferred]
        • (disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,opportunities,registrant) [inferred]
        • (financial,registrant,risk,risks) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (climate-related,disclosure,financial,risks) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (climate-related,disclosure,information,risks) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (climate-related,disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,information,investors) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (climate-related,disclosure,registrant,risks) [inferred]
        • (climate-related,disclosure,registrant,risk) [inferred]

    • WIP - Back to HLA
      • likely resiliency to climate-related impacts and because, due to its consistency with the TCFD's ...
      • High Level Abstractions:
        • (disclosure,climate-related,tcfd,resiliency)
        • Inferred entity relationships (23)
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (climate-related,disclosure,mitigate,registrant) [inferred]
        • (climate-related,disclosure,model,risks) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (climate-related,disclosure,financial,regulation_s-k) [inferred]
        • (climate-related,disclosure,pursuant,risks) [inferred]
        • (climate-related,disclosure,registrant,registrants) [inferred]
        • (climate-related,disclosure,opportunities,registrant) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (climate-related,disclosure,financial,risks) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (climate-related,disclosure,information,risks) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (climate-related,disclosure,financial,registrant) [inferred]
        • (climate-related,disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,information,investors) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (climate-related,disclosure,registrant,risks) [inferred]
        • (climate-related,disclosure,registrant,risk) [inferred]

    • WIP - Back to HLA
      • likely resiliency to climate-related impacts and because, due to its consistency with the TCFD's. ...
      • High Level Abstractions:
        • (disclosure,climate-related,tcfd,consistency)
        • Inferred entity relationships (1)
        • (climate-related,consistency,registrants,risks) [inferred]

    • WIP - Back to HLA
      • not require the disclosure of expenditures to mitigate the risks of severe weather events and other natural. ...
      • High Level Abstractions:
        • (disclosure,risks,mitigate,weather)
        • (disclosure,risks,weather)
        • Inferred entity relationships (4)
        • (disclosure,mitigate,proposal,risks) [inferred]
        • (disclosure,mitigate,regulation_s-x,risks) [inferred]
        • (disclosure,mitigate,registrant,risk) [inferred]
        • (disclosure,mitigate,registrant,risks) [inferred]

    • WIP - Back to HLA
      • In addition, in a change from the proposal, the amendments to Regulation S-X do. not require the disclosure of expenditures to mitigate the risks of severe weather events and other natural ...
      • High Level Abstractions:
        • (disclosure,risks,mitigate,regulation_s-x)
        • (disclosure,risks,mitigate,proposal)
        • Inferred entity relationships (5)
        • (disclosure,mitigate,risks,weather) [inferred]
        • (disclosure,mitigate,proposal,risks) [inferred]
        • (disclosure,mitigate,regulation_s-x,risks) [inferred]
        • (disclosure,mitigate,registrant,risk) [inferred]
        • (disclosure,mitigate,registrant,risks) [inferred]

    • WIP - Back to HLA
      • Investors have indicated that they need periodic information regarding the steps a registrant has. ...
      • High Level Abstractions:
        • (disclosure,investors,information,registrant)
        • Inferred entity relationships (7)
        • (investors,registrant,risks,targets) [inferred]
        • (information,investors,potential,registrant) [inferred]
        • (disclosure,information,investors,registrants) [inferred]
        • (disclosure,information,registrant,strategy) [inferred]
        • (information,investors,registrant,risks) [inferred]
        • (disclosure,information,investors,strategy) [inferred]
        • (disclosure,information,investors,volume) [inferred]

    • WIP - Back to HLA
      • One commenter recommended adopting a climate disclosure framework, similar to. MD&A, that focuses on providing investors with material climate-related information that. ...
      • High Level Abstractions:
        • (disclosure,investors,information,climate-related)
        • (disclosure,commenter,climate-related,investors)
        • (disclosure,commenter,investors,information)
        • (disclosure,commenter,climate-related,information)
        • Inferred entity relationships (46)
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,disclosure,mitigate,registrant) [inferred]
        • (climate-related,disclosure,model,risks) [inferred]
        • (commenter,disclosure,investors,risk) [inferred]
        • (climate-related,disclosure,resiliency,tcfd) [inferred]
        • (information,investors,registrant,risks) [inferred]
        • (commenter,disclosure,registrant,risk) [inferred]
        • (disclosure,information,investors,volume) [inferred]
        • (climate-related,disclosure,financial,regulation_s-k) [inferred]
        • (climate-related,commenter,disclosure,opportunities) [inferred]
        • (climate-related,disclosure,pursuant,risks) [inferred]
        • (disclosure,information,investors,strategy) [inferred]
        • (climate-related,disclosure,registrant,registrants) [inferred]
        • (disclosure,investors,overburdening,registrants) [inferred]
        • (climate-related,disclosure,financial,risks) [inferred]
        • (climate-related,commenter,disclosure,risk) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (climate-related,disclosure,information,risks) [inferred]
        • (disclosure,information,investors,registrant) [inferred]
        • (climate-related,disclosure,financial,regulation_s-x) [inferred]
        • (commenter,disclosure,investment,registrant) [inferred]
        • (commenter,disclosure,information,investors) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (information,investors,potential,registrant) [inferred]
        • (disclosure,information,investors,registrants) [inferred]
        • (commenter,disclosure,tabular) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (climate-related,commenter,disclosure,investors) [inferred]
        • (climate-related,commenter,disclosure,registrant) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (disclosure,information,registrant,strategy) [inferred]
        • (climate-related,commenter,mitigate,risk) [inferred]
        • (commenter,disclosure,opportunities,registrant) [inferred]
        • (climate-related,disclosure,opportunities,registrant) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (disclosure,investors,tabular) [inferred]
        • (commenter,disclosure,investors,registrant) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (climate-related,commenter,disclosure,information) [inferred]
        • (disclosure,investors,strategy) [inferred]
        • (climate-related,disclosure,financial,registrant) [inferred]
        • (climate-related,disclosure,registrant,risks) [inferred]
        • (climate-related,disclosure,registrant,risk) [inferred]

    • WIP - Back to HLA
      • announced climate-related strategy or initiative.577 Conditioning the disclosure requirement in ...
      • High Level Abstractions:
        • (disclosure,investors,information,climate-related)
        • Inferred entity relationships (30)
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (climate-related,disclosure,mitigate,registrant) [inferred]
        • (climate-related,disclosure,model,risks) [inferred]
        • (climate-related,disclosure,resiliency,tcfd) [inferred]
        • (information,investors,registrant,risks) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (disclosure,information,investors,volume) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (climate-related,disclosure,financial,regulation_s-k) [inferred]
        • (disclosure,information,registrant,strategy) [inferred]
        • (climate-related,disclosure,pursuant,risks) [inferred]
        • (disclosure,information,investors,strategy) [inferred]
        • (climate-related,disclosure,registrant,registrants) [inferred]
        • (climate-related,disclosure,opportunities,registrant) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (climate-related,disclosure,financial,risks) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (climate-related,disclosure,information,risks) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (disclosure,information,investors,registrant) [inferred]
        • (climate-related,disclosure,financial,registrant) [inferred]
        • (climate-related,disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (climate-related,disclosure,registrant,risks) [inferred]
        • (information,investors,potential,registrant) [inferred]
        • (disclosure,information,investors,registrants) [inferred]
        • (climate-related,disclosure,registrant,risk) [inferred]

    • WIP - Back to HLA
      • expressed concern that the proposed disclosure requirement would result in disclosure of a large. volume of information that is immaterial to investors and burdensome for registrants to ...
      • High Level Abstractions:
        • (disclosure,investors,information,volume)
        • Inferred entity relationships (6)
        • (information,investors,potential,registrant) [inferred]
        • (disclosure,information,investors,registrants) [inferred]
        • (disclosure,information,registrant,strategy) [inferred]
        • (information,investors,registrant,risks) [inferred]
        • (disclosure,information,investors,registrant) [inferred]
        • (disclosure,information,investors,strategy) [inferred]

    • WIP - Back to HLA
      • prescriptive and could result in a volume of information that could be confusing for investors,. 437. we have streamlined the Item 1502(c) disclosure requirement ...
      • High Level Abstractions:
        • (disclosure,investors,information,volume)
        • Inferred entity relationships (6)
        • (information,investors,potential,registrant) [inferred]
        • (disclosure,information,investors,registrants) [inferred]
        • (disclosure,information,registrant,strategy) [inferred]
        • (information,investors,registrant,risks) [inferred]
        • (disclosure,information,investors,registrant) [inferred]
        • (disclosure,information,investors,strategy) [inferred]

    • WIP - Back to HLA
      • announced climate-related strategy or initiative.577 Conditioning the disclosure requirement in. this way could deprive investors of needed information solely because the registrant has not yet ...
      • High Level Abstractions:
        • (disclosure,investors,information,strategy)
        • (disclosure,investors,strategy)
        • (disclosure,information,strategy,conditioning)
        • Inferred entity relationships (9)
        • (disclosure,investors,overburdening,registrants) [inferred]
        • (disclosure,investors,tabular) [inferred]
        • (information,investors,registrant,risks) [inferred]
        • (disclosure,information,investors,registrant) [inferred]
        • (disclosure,information,investors,volume) [inferred]
        • (information,investors,potential,registrant) [inferred]
        • (disclosure,information,investors,registrants) [inferred]
        • (disclosure,information,registrant,strategy) [inferred]
        • (disclosure,information,investors,strategy) [inferred]

    • WIP - Back to HLA
      • expressed concern that the proposed disclosure requirement would result in disclosure of a large. volume of information that is immaterial to investors and burdensome for registrants to. ...
      • High Level Abstractions:
        • (disclosure,investors,information,registrants)
        • Inferred entity relationships (6)
        • (information,investors,potential,registrant) [inferred]
        • (disclosure,information,registrant,strategy) [inferred]
        • (information,investors,registrant,risks) [inferred]
        • (disclosure,information,investors,registrant) [inferred]
        • (disclosure,information,investors,strategy) [inferred]
        • (disclosure,information,investors,volume) [inferred]

    • WIP - Back to HLA
      • exposure,561 and investors have increasingly sought information from registrants about their use. ...
      • High Level Abstractions:
        • (disclosure,investors,information,registrants)
        • Inferred entity relationships (6)
        • (information,investors,potential,registrant) [inferred]
        • (disclosure,information,registrant,strategy) [inferred]
        • (information,investors,registrant,risks) [inferred]
        • (disclosure,information,investors,registrant) [inferred]
        • (disclosure,information,investors,strategy) [inferred]
        • (disclosure,information,investors,volume) [inferred]

    • WIP - Back to HLA
      • this disclosure will provide investors with more standardized and decision-useful information. ...
      • High Level Abstractions:
        • (disclosure,investors,information,decision-useful)
        • (disclosure,registrants,information,decision-useful)
        • Inferred entity relationships (10)
        • (information,investors,registrant,risks) [inferred]
        • (disclosure,information,investors,registrant) [inferred]
        • (decision-useful,disclosure,information,registrants) [inferred]
        • (disclosure,information,investors,volume) [inferred]
        • (decision-useful,disclosure,information,investors) [inferred]
        • (information,investors,potential,registrant) [inferred]
        • (decision-useful,disclosure,investors,registrants) [inferred]
        • (disclosure,information,investors,registrants) [inferred]
        • (disclosure,information,registrant,strategy) [inferred]
        • (disclosure,information,investors,strategy) [inferred]

    • WIP - Back to HLA
      • mandating that all or only these impacts be disclosed, the final rule will help elicit more. meaningful and relevant disclosure without overburdening registrants or investors with the. presentation of irrelevant information ...
      • High Level Abstractions:
        • (disclosure,investors,registrants,overburdening)
        • Inferred entity relationships (2)
        • (disclosure,investors,tabular) [inferred]
        • (disclosure,investors,strategy) [inferred]

    • WIP - Back to HLA
      • mandating that all or only these impacts be disclosed, the final rule will help elicit more. meaningful and relevant disclosure without overburdening registrants or investors with the ...
      • High Level Abstractions:
        • (disclosure,investors,registrants,elicit)
        • Inferred entity relationships (2)
        • (disclosure,elicit,registrant,strategy) [inferred]
        • (disclosure,elicit,overburdening,registrants) [inferred]

    • WIP - Back to HLA
      • We expect. this disclosure will provide investors with more standardized and decision-useful information. ...
      • High Level Abstractions:
        • (disclosure,investors,registrants,decision-useful)
        • Inferred entity relationships (5)
        • (disclosure,investors,overburdening,registrants) [inferred]
        • (decision-useful,disclosure,information,investors) [inferred]
        • (disclosure,investors,tabular) [inferred]
        • (decision-useful,disclosure,information,registrants) [inferred]
        • (disclosure,investors,strategy) [inferred]

    • WIP - Back to HLA
      • for investors and reduce a registrant's compliance burden.420 Similarly, some commenters. ...
      • High Level Abstractions:
        • (disclosure,investors,registrant,compliance)
        • Inferred entity relationships (4)
        • (disclosure,investors,overburdening,registrants) [inferred]
        • (investors,registrant,risks,targets) [inferred]
        • (disclosure,investors,tabular) [inferred]
        • (disclosure,investors,strategy) [inferred]

    • WIP - Back to HLA
      • 455 The structured data requirements set forth in Item 1508 will facilitate investors'ability to find and analyze. material expenditures disclosure regardless of whether provided in tabular or narrative form. ...
      • High Level Abstractions:
        • (disclosure,investors,tabular)
        • Inferred entity relationships (2)
        • (disclosure,investors,overburdening,registrants) [inferred]
        • (disclosure,investors,strategy) [inferred]

    • WIP - Back to HLA
      • proprietary business information.596 For example, commenters asserted that such disclosures. ...
      • High Level Abstractions:
        • (disclosure,information,confidential,disclosures)
        • (disclosure,registrants,information,disclosures)
        • Inferred entity relationships (4)
        • (disclosure,disclosures,principles-based,registrants) [inferred]
        • (confidential,disclosure,information,registrant) [inferred]
        • (disclosure,disclosures,information,registrants) [inferred]
        • (disclosures,information,registrant,risks) [inferred]

    • WIP - Back to HLA
      • generally supported some form of climate disclosure while recommending that the Commission. make the final rules more principles-based so that registrants could better tailor their disclosures ...
      • High Level Abstractions:
        • (disclosure,registrants,commission,principles-based)
        • (disclosure,registrants,commission,climate)
        • (disclosure,registrants,climate,principles-based)
        • Inferred entity relationships (8)
        • (commission,disclosure,principles-based,registrants) [inferred]
        • (climate,disclosure,registrants,risk) [inferred]
        • (commission,disclosure,registrants,risk) [inferred]
        • (commission,disclosure,disclosures,registrants) [inferred]
        • (commission,disclosure,information,price-related) [inferred]
        • (commission,disclosure,information,strategy) [inferred]
        • (commission,disclosure,information,risks) [inferred]
        • (climate,disclosure,disclosures,registrants) [inferred]

    • WIP - Back to HLA
      • Some commenters recommended that the Commission require all registrants to provide. scenario analysis disclosure in their climate risk reporting, regardless of whether they otherwise. ...
      • High Level Abstractions:
        • (disclosure,registrants,climate,risk)
        • (disclosure,registrants,commission,climate)
        • (disclosure,registrants,commission,risk)
        • Inferred entity relationships (8)
        • (commission,disclosure,principles-based,registrants) [inferred]
        • (climate,disclosure,principles-based,registrants) [inferred]
        • (commission,disclosure,registrants,risk) [inferred]
        • (commission,disclosure,disclosures,registrants) [inferred]
        • (commission,disclosure,information,price-related) [inferred]
        • (commission,disclosure,information,strategy) [inferred]
        • (commission,disclosure,information,risks) [inferred]
        • (climate,disclosure,disclosures,registrants) [inferred]

    • WIP - Back to HLA
      • make the final rules more principles-based so that registrants could better tailor their disclosures. ...
      • High Level Abstractions:
        • (disclosure,registrants,commission,disclosures)
        • (disclosure,registrants,climate,disclosures)
        • Inferred entity relationships (9)
        • (climate,disclosure,registrants,risk) [inferred]
        • (disclosure,disclosures,principles-based,registrants) [inferred]
        • (commission,disclosure,principles-based,registrants) [inferred]
        • (climate,disclosure,principles-based,registrants) [inferred]
        • (commission,disclosure,registrants,risk) [inferred]
        • (commission,disclosure,information,price-related) [inferred]
        • (commission,disclosure,information,strategy) [inferred]
        • (disclosure,disclosures,information,registrants) [inferred]
        • (commission,disclosure,information,risks) [inferred]

    • WIP - Back to HLA
      • mandating that all or only these impacts be disclosed, the final rule will help elicit more. meaningful and relevant disclosure without overburdening registrants or investors with the. ...
      • High Level Abstractions:
        • (disclosure,registrants,elicit,overburdening)
        • Inferred entity relationships (2)
        • (disclosure,elicit,registrant,strategy) [inferred]
        • (disclosure,elicit,investors,registrants) [inferred]

    • WIP - Back to HLA
      • make the final rules more principles-based so that registrants could better tailor their disclosures ...
      • High Level Abstractions:
        • (disclosure,registrants,disclosures,principles-based)
        • Inferred entity relationships (1)
        • (disclosure,disclosures,information,registrants) [inferred]

    • WIP - Back to HLA
      • registrant when determining its material climate-related risks).385. When proposing these disclosure requirements, the Commission stated that information ...
      • High Level Abstractions:
        • (disclosure,information,commission,climate-related)
        • (disclosure,information,commission,risks)
        • Inferred entity relationships (13)
        • (commission,disclosure,information,strategy) [inferred]
        • (disclosure,information,investors,registrant) [inferred]
        • (disclosure,information,investors,volume) [inferred]
        • (climate-related,commission,potential,registrant) [inferred]
        • (commission,disclosure,principles-based,registrants) [inferred]
        • (commission,disclosure,registrants,risk) [inferred]
        • (climate-related,commission,potential,strategy) [inferred]
        • (commission,disclosure,disclosures,registrants) [inferred]
        • (commission,disclosure,information,price-related) [inferred]
        • (disclosure,information,investors,registrants) [inferred]
        • (disclosure,information,registrant,strategy) [inferred]
        • (commission,disclosure,information,risks) [inferred]
        • (disclosure,information,investors,strategy) [inferred]

    • WIP - Back to HLA
      • recommended that the Commission adopt an alternative approach to obtain carbon price-related. ...
      • High Level Abstractions:
        • (disclosure,information,commission,price-related)
        • Inferred entity relationships (10)
        • (commission,disclosure,principles-based,registrants) [inferred]
        • (commission,disclosure,registrants,risk) [inferred]
        • (commission,disclosure,disclosures,registrants) [inferred]
        • (commission,disclosure,information,strategy) [inferred]
        • (disclosure,information,investors,registrants) [inferred]
        • (disclosure,information,registrant,strategy) [inferred]
        • (commission,disclosure,information,risks) [inferred]
        • (disclosure,information,investors,registrant) [inferred]
        • (disclosure,information,investors,strategy) [inferred]
        • (disclosure,information,investors,volume) [inferred]

    • WIP - Back to HLA
      • about how climate-related risks have impacted or are likely to impact a registrant's strategy, ...
      • High Level Abstractions:
        • (disclosure,information,commission,climate-related)
        • Inferred entity relationships (13)
        • (commission,disclosure,information,strategy) [inferred]
        • (disclosure,information,investors,registrant) [inferred]
        • (climate-related,commission,potential,registrant) [inferred]
        • (disclosure,information,investors,volume) [inferred]
        • (commission,disclosure,principles-based,registrants) [inferred]
        • (commission,disclosure,registrants,risk) [inferred]
        • (climate-related,commission,potential,strategy) [inferred]
        • (commission,disclosure,disclosures,registrants) [inferred]
        • (commission,disclosure,information,price-related) [inferred]
        • (disclosure,information,investors,registrants) [inferred]
        • (disclosure,information,registrant,strategy) [inferred]
        • (commission,disclosure,information,risks) [inferred]
        • (disclosure,information,investors,strategy) [inferred]

    • WIP - Back to HLA
      • would then assist investors in their assessment of a registrant's climate risk management.405. One commenter recommended adopting a climate disclosure framework, similar to ...
      • High Level Abstractions:
        • (disclosure,commenter,registrant,risk)
        • (disclosure,commenter,risk,climate)
        • Inferred entity relationships (10)
        • (commenter,disclosure,investors,risk) [inferred]
        • (commenter,disclosure,investors,registrant) [inferred]
        • (commenter,disclosure,registrant,risk) [inferred]
        • (commenter,disclosure,investment,registrant) [inferred]
        • (disclosure,registrant,risks,tcfd) [inferred]
        • (commenter,disclosure,information,investors) [inferred]
        • (registrant,risk,risks) [inferred]
        • (disclosure,registrant,strategy,targets) [inferred]
        • (commenter,disclosure,opportunities,registrant) [inferred]
        • (commenter,disclosure,tabular) [inferred]

    • WIP - Back to HLA
      • would then assist investors in their assessment of a registrant's climate risk management.405 ...
      • High Level Abstractions:
        • (disclosure,commenter,registrant,investors)
        • (disclosure,commenter,risk,investors)
        • Inferred entity relationships (11)
        • (disclosure,investors,overburdening,registrants) [inferred]
        • (commenter,disclosure,investors,risk) [inferred]
        • (disclosure,investors,tabular) [inferred]
        • (commenter,disclosure,investors,registrant) [inferred]
        • (commenter,disclosure,registrant,risk) [inferred]
        • (disclosure,investors,strategy) [inferred]
        • (commenter,disclosure,investment,registrant) [inferred]
        • (commenter,disclosure,information,investors) [inferred]
        • (investors,registrant,risks,targets) [inferred]
        • (commenter,disclosure,opportunities,registrant) [inferred]
        • (commenter,disclosure,tabular) [inferred]

    • WIP - Back to HLA
      • purpose of making investment decisions.485 One commenter recommended that the Commission. require, rather than permit, the disclosure of how a registrant plans to achieve any climate-related ...
      • High Level Abstractions:
        • (disclosure,commenter,registrant,investment)
        • (disclosure,commenter,registrant,commission)
        • Inferred entity relationships (14)
        • (commission,disclosure,information,strategy) [inferred]
        • (commenter,disclosure,investors,risk) [inferred]
        • (commenter,disclosure,investors,registrant) [inferred]
        • (commenter,disclosure,registrant,risk) [inferred]
        • (disclosure,registrant,risks,tcfd) [inferred]
        • (commenter,disclosure,information,investors) [inferred]
        • (commission,disclosure,principles-based,registrants) [inferred]
        • (commission,disclosure,registrants,risk) [inferred]
        • (commission,disclosure,disclosures,registrants) [inferred]
        • (commission,disclosure,information,price-related) [inferred]
        • (disclosure,registrant,strategy,targets) [inferred]
        • (commission,disclosure,information,risks) [inferred]
        • (commenter,disclosure,opportunities,registrant) [inferred]
        • (commenter,disclosure,tabular) [inferred]

    • WIP - Back to HLA
      • capitalized and expensed, made during the fiscal year for the purpose of climate-related risk. mitigation or adaptation. As one commenter noted, requiring the disclosure of material ...
      • High Level Abstractions:
        • (disclosure,commenter,climate-related,risk)
        • Inferred entity relationships (12)
        • (commenter,disclosure,investors,risk) [inferred]
        • (climate-related,commenter,disclosure,investors) [inferred]
        • (commenter,disclosure,investors,registrant) [inferred]
        • (climate-related,commenter,disclosure,registrant) [inferred]
        • (climate-related,commenter,disclosure,information) [inferred]
        • (commenter,disclosure,registrant,risk) [inferred]
        • (commenter,disclosure,investment,registrant) [inferred]
        • (commenter,disclosure,information,investors) [inferred]
        • (climate-related,commenter,disclosure,opportunities) [inferred]
        • (climate-related,commenter,mitigate,risk) [inferred]
        • (commenter,disclosure,opportunities,registrant) [inferred]
        • (commenter,disclosure,tabular) [inferred]

    • WIP - Back to HLA
      • sufficiently for climate risk.546. One commenter stated that the proposed scenario analysis disclosure requirement struck ...
      • High Level Abstractions:
        • (disclosure,commenter,risk,climate)
        • Inferred entity relationships (7)
        • (commenter,disclosure,investment,registrant) [inferred]
        • (commenter,disclosure,information,investors) [inferred]
        • (commenter,disclosure,investors,risk) [inferred]
        • (commenter,disclosure,investors,registrant) [inferred]
        • (commenter,disclosure,opportunities,registrant) [inferred]
        • (commenter,disclosure,registrant,risk) [inferred]
        • (commenter,disclosure,tabular) [inferred]

    • WIP - Back to HLA
      • for investors.454 Although this commenter recommended that such expenditures disclosure be. presented in tabular format, the final rule provision does not specify a particular format ...
      • High Level Abstractions:
        • (disclosure,commenter,tabular)
        • Inferred entity relationships (6)
        • (commenter,disclosure,investment,registrant) [inferred]
        • (commenter,disclosure,information,investors) [inferred]
        • (commenter,disclosure,investors,risk) [inferred]
        • (commenter,disclosure,investors,registrant) [inferred]
        • (commenter,disclosure,opportunities,registrant) [inferred]
        • (commenter,disclosure,registrant,risk) [inferred]

    • WIP - Back to HLA
      • material impacts of its climate-related risks into its business strategy, financial planning, and. capital allocation.. In addition, to further streamline the disclosure and reduce some of the redundancy in the ...
      • High Level Abstractions:
        • (disclosure,financial,strategy)
        • Inferred entity relationships (4)
        • (disclosure,financial,regulation_s-k,regulation_s-x) [inferred]
        • (disclosure,financial,regulation_s-x) [inferred]
        • (disclosure,financial,risks,strategy) [inferred]
        • (disclosure,financial,potential) [inferred]

    • WIP - Back to HLA
      • which may help alleviate concerns about potential liability exposure for attribution decisions.. 460. Requiring the disclosure of material impacts on financial estimates and assumptions that, ...
      • High Level Abstractions:
        • (disclosure,financial,potential)
        • Inferred entity relationships (5)
        • (disclosure,financial,regulation_s-k,regulation_s-x) [inferred]
        • (disclosure,financial,regulation_s-x) [inferred]
        • (disclosure,financial,risks,strategy) [inferred]
        • (financial,potential,registrant,risks) [inferred]
        • (disclosure,financial,strategy) [inferred]

    • WIP - Back to HLA
      • evaluate a registrant's management of its identified climate-related risks and assess the potential. impacts of a registrant's strategy to achieve its short or long-term climate-related targets or ...
      • High Level Abstractions:
        • (climate-related,risks,strategy,potential)
        • Inferred entity relationships (6)
        • (climate-related,potential,registrant,strategy) [inferred]
        • (climate-related,potential,strategy,targets) [inferred]
        • (climate-related,potential,registrant,risks) [inferred]
        • (climate-related,potential,risks,targets) [inferred]
        • (climate-related,potential,proposal,risks) [inferred]
        • (climate-related,potential,registrant,risk) [inferred]

    • WIP - Back to HLA
      • the realized or likely impacts of identified material climate-related risks on a company's business. model or strategy.. 436 . ...
      • High Level Abstractions:
        • (climate-related,risks,strategy,company)
        • (climate-related,risks,strategy,model)
        • (climate-related,strategy,model,company)
        • (climate-related,risks,model,company)
        • Inferred entity relationships (13)
        • (climate-related,company,registrants,strategy) [inferred]
        • (climate-related,model,registrant,risks) [inferred]
        • (climate-related,company,consistency,strategy) [inferred]
        • (climate-related,company,disclosure,tcfd) [inferred]
        • (climate-related,company,risks,strategy) [inferred]
        • (climate-related,model,risks,tool) [inferred]
        • (climate-related,model,registrant,strategy) [inferred]
        • (climate-related,company,model,strategy) [inferred]
        • (climate-related,company,regulation_s-k,strategy) [inferred]
        • (climate-related,company,strategy,tcfd) [inferred]
        • (climate-related,company,model,risks) [inferred]
        • (climate-related,model,models,risks) [inferred]
        • (climate-related,company,disclosure,strategy) [inferred]

    • WIP - Back to HLA
      • of its strategy and business model in light of foreseeable climate-related risks. ...
      • High Level Abstractions:
        • (climate-related,risks,strategy,model)
        • Inferred entity relationships (4)
        • (climate-related,model,risks,tool) [inferred]
        • (climate-related,model,registrant,risks) [inferred]
        • (climate-related,model,registrant,strategy) [inferred]
        • (climate-related,model,models,risks) [inferred]

    • WIP - Back to HLA
      • indicated that investors need more detailed information about the effects of climate-related risks. ...
      • High Level Abstractions:
        • (climate-related,risks,investors,information)
        • Inferred entity relationships (14)
        • (climate-related,information,resiliency) [inferred]
        • (climate-related,information,strategies) [inferred]
        • (information,investors,registrant,risks) [inferred]
        • (climate-related,information,resiliency,risks) [inferred]
        • (climate-related,information,investment,investors) [inferred]
        • (climate-related,information,investors,registrant) [inferred]
        • (climate-related,information,risks,strategies) [inferred]
        • (climate-related,information,investors,resiliency) [inferred]
        • (information,investors,potential,registrant) [inferred]
        • (climate-related,information,investors,strategies) [inferred]
        • (climate-related,information,opportunities) [inferred]
        • (climate-related,information,investors,registrants) [inferred]
        • (climate-related,information,registrant,risks) [inferred]
        • (climate-related,information,potential,registrant) [inferred]

    • WIP - Back to HLA
      • As noted by several commenters, this provision will help investors assess a registrant's resiliency. to impacts of climate-related risks, by providing information about how management considers. ...
      • High Level Abstractions:
        • (climate-related,risks,investors,information)
        • Inferred entity relationships (14)
        • (climate-related,information,resiliency) [inferred]
        • (climate-related,information,strategies) [inferred]
        • (information,investors,registrant,risks) [inferred]
        • (climate-related,information,resiliency,risks) [inferred]
        • (climate-related,information,investment,investors) [inferred]
        • (climate-related,information,investors,registrant) [inferred]
        • (climate-related,information,risks,strategies) [inferred]
        • (climate-related,information,investors,resiliency) [inferred]
        • (information,investors,potential,registrant) [inferred]
        • (climate-related,information,investors,strategies) [inferred]
        • (climate-related,information,opportunities) [inferred]
        • (climate-related,information,investors,registrants) [inferred]
        • (climate-related,information,registrant,risks) [inferred]
        • (climate-related,information,potential,registrant) [inferred]

    • WIP - Back to HLA
      • that information regarding a registrant's transition plan is important to help investors evaluate a ...
      • High Level Abstractions:
        • (climate-related,risks,investors,information)
        • Inferred entity relationships (14)
        • (climate-related,information,resiliency) [inferred]
        • (climate-related,information,strategies) [inferred]
        • (information,investors,registrant,risks) [inferred]
        • (climate-related,information,resiliency,risks) [inferred]
        • (climate-related,information,investment,investors) [inferred]
        • (climate-related,information,investors,registrant) [inferred]
        • (climate-related,information,risks,strategies) [inferred]
        • (climate-related,information,investors,resiliency) [inferred]
        • (information,investors,potential,registrant) [inferred]
        • (climate-related,information,investors,strategies) [inferred]
        • (climate-related,information,opportunities) [inferred]
        • (climate-related,information,investors,registrants) [inferred]
        • (climate-related,information,registrant,risks) [inferred]
        • (climate-related,information,potential,registrant) [inferred]

    • WIP - Back to HLA
      • prescribe any particular tools, strategies, or practices with respect to climate-related risks but. rather, when material, to provide investors with the information they need to evaluate the. ...
      • High Level Abstractions:
        • (climate-related,risks,investors,information)
        • Inferred entity relationships (14)
        • (climate-related,information,resiliency) [inferred]
        • (climate-related,information,strategies) [inferred]
        • (information,investors,registrant,risks) [inferred]
        • (climate-related,information,resiliency,risks) [inferred]
        • (climate-related,information,investment,investors) [inferred]
        • (climate-related,information,investors,registrant) [inferred]
        • (climate-related,information,risks,strategies) [inferred]
        • (climate-related,information,investors,resiliency) [inferred]
        • (information,investors,potential,registrant) [inferred]
        • (climate-related,information,investors,strategies) [inferred]
        • (climate-related,information,opportunities) [inferred]
        • (climate-related,information,investors,registrants) [inferred]
        • (climate-related,information,registrant,risks) [inferred]
        • (climate-related,information,potential,registrant) [inferred]

    • WIP - Back to HLA
      • improve investors'assessment of the appropriateness of a registrant's strategy and business. ...
      • High Level Abstractions:
        • (climate-related,risks,investors,strategy)
        • (climate-related,investors,strategy,registrant)
        • Inferred entity relationships (13)
        • (climate-related,investors,registrant,risk) [inferred]
        • (climate-related,investors,potential,risks) [inferred]
        • (climate-related,investors,risks,strategy) [inferred]
        • (climate-related,investors,registrant,risks) [inferred]
        • (investors,registrant,risks,targets) [inferred]
        • (climate-related,investors,potential,registrant) [inferred]
        • (climate-related,investors,registrant,strategy) [inferred]
        • (climate-related,investors,mitigate,registrant) [inferred]
        • (climate-related,investors,mitigate,risk) [inferred]
        • (climate-related,investors,resiliency,risks) [inferred]
        • (climate-related,investors,strategy,various) [inferred]
        • (climate-related,investors,various) [inferred]
        • (climate-related,investors,risks,strategies) [inferred]

    • WIP - Back to HLA
      • prescribe any particular tools, strategies, or practices with respect to climate-related risks but. rather, when material, to provide investors with the information they need to evaluate the ...
      • High Level Abstractions:
        • (climate-related,risks,information,strategies)
        • (climate-related,information,investors,strategies)
        • (climate-related,information,strategies)
        • (climate-related,risks,investors,strategies)
        • Inferred entity relationships (26)
        • (climate-related,information,resiliency) [inferred]
        • (climate-related,investors,registrant,risk) [inferred]
        • (climate-related,investors,potential,risks) [inferred]
        • (climate-related,investors,risks,strategy) [inferred]
        • (climate-related,investors,registrant,risks) [inferred]
        • (climate-related,information,strategies) [inferred]
        • (information,investors,registrant,risks) [inferred]
        • (climate-related,information,resiliency,risks) [inferred]
        • (climate-related,information,investment,investors) [inferred]
        • (climate-related,information,investors,registrant) [inferred]
        • (climate-related,information,investors,strategies) [inferred]
        • (climate-related,investors,registrant,strategy) [inferred]
        • (climate-related,information,opportunities) [inferred]
        • (climate-related,information,investors,registrants) [inferred]
        • (climate-related,investors,mitigate,risk) [inferred]
        • (climate-related,investors,strategy,various) [inferred]
        • (climate-related,information,risks,strategies) [inferred]
        • (climate-related,information,investors,risks) [inferred]
        • (climate-related,investors,potential,registrant) [inferred]
        • (climate-related,information,investors,resiliency) [inferred]
        • (information,investors,potential,registrant) [inferred]
        • (climate-related,information,registrant,risks) [inferred]
        • (climate-related,investors,mitigate,registrant) [inferred]
        • (climate-related,investors,resiliency,risks) [inferred]
        • (climate-related,information,potential,registrant) [inferred]
        • (climate-related,investors,various) [inferred]

    • WIP - Back to HLA
      • As noted by several commenters, this provision will help investors assess a registrant's resiliency. to impacts of climate-related risks, by providing information about how management considers ...
      • High Level Abstractions:
        • (climate-related,information,investors,resiliency)
        • (climate-related,risks,information,resiliency)
        • (climate-related,risks,investors,resiliency)
        • (climate-related,information,resiliency)
        • Inferred entity relationships (26)
        • (climate-related,information,resiliency) [inferred]
        • (climate-related,investors,registrant,risk) [inferred]
        • (climate-related,investors,potential,risks) [inferred]
        • (climate-related,investors,risks,strategy) [inferred]
        • (climate-related,investors,registrant,risks) [inferred]
        • (climate-related,information,strategies) [inferred]
        • (information,investors,registrant,risks) [inferred]
        • (climate-related,information,resiliency,risks) [inferred]
        • (climate-related,information,investment,investors) [inferred]
        • (climate-related,information,investors,registrant) [inferred]
        • (climate-related,information,investors,strategies) [inferred]
        • (climate-related,investors,registrant,strategy) [inferred]
        • (climate-related,information,opportunities) [inferred]
        • (climate-related,information,investors,registrants) [inferred]
        • (climate-related,investors,mitigate,risk) [inferred]
        • (climate-related,investors,strategy,various) [inferred]
        • (climate-related,information,risks,strategies) [inferred]
        • (climate-related,information,investors,risks) [inferred]
        • (climate-related,investors,potential,registrant) [inferred]
        • (information,investors,potential,registrant) [inferred]
        • (climate-related,information,investors,resiliency) [inferred]
        • (climate-related,information,registrant,risks) [inferred]
        • (climate-related,investors,mitigate,registrant) [inferred]
        • (climate-related,information,potential,registrant) [inferred]
        • (climate-related,investors,various) [inferred]
        • (climate-related,investors,risks,strategies) [inferred]

    • WIP - Back to HLA
      • other purposes: to help identify climate-related risks and opportunities; as an incentive to drive. energy efficiencies to reduce costs; to quantify the potential costs the company would incur. ...
      • High Level Abstractions:
        • (climate-related,risks,potential,costs)

    • WIP - Back to HLA
      • misinterpreted the rule proposal as requiring the disclosure of actual or potential impacts of. climate-related risks, regardless of their materiality.426 We have, therefore, added an explicit ...
      • High Level Abstractions:
        • (climate-related,risks,potential,proposal)
        • Inferred entity relationships (6)
        • (climate-related,potential,risks,strategy) [inferred]
        • (climate-related,potential,registrant,strategy) [inferred]
        • (climate-related,potential,strategy,targets) [inferred]
        • (climate-related,potential,registrant,risks) [inferred]
        • (climate-related,potential,risks,targets) [inferred]
        • (climate-related,potential,registrant,risk) [inferred]

    • WIP - Back to HLA
      • The final rule provision largely lists the same types of potential material impacts of. climate-related risks as under the rule proposal. ...
      • High Level Abstractions:
        • (climate-related,risks,potential,proposal)
        • Inferred entity relationships (6)
        • (climate-related,potential,risks,strategy) [inferred]
        • (climate-related,potential,registrant,strategy) [inferred]
        • (climate-related,potential,strategy,targets) [inferred]
        • (climate-related,potential,registrant,risks) [inferred]
        • (climate-related,potential,risks,targets) [inferred]
        • (climate-related,potential,registrant,risk) [inferred]

    • WIP - Back to HLA
      • other purposes: to help identify climate-related risks and opportunities; as an incentive to drive. energy efficiencies to reduce costs; to quantify the potential costs the company would incur ...
      • High Level Abstractions:
        • (climate-related,risks,potential,opportunities)

    • WIP - Back to HLA
      • part of its consideration of material climate-related risks, a registrant will be able to select the. climate scenario model or models that it believes best fits its particular industry or business, or ...
      • High Level Abstractions:
        • (climate-related,risks,model,registrant)
        • Inferred entity relationships (6)
        • (climate-related,model,risks,tool) [inferred]
        • (model,registrant,risks,strategy) [inferred]
        • (model,registrant,resiliency,strategy) [inferred]
        • (climate-related,model,risks,strategy) [inferred]
        • (climate-related,model,registrant,strategy) [inferred]
        • (climate-related,model,models,risks) [inferred]

    • WIP - Back to HLA
      • 2795. If a registrant's use of an internal carbon price is material to how it evaluates and ...
      • High Level Abstractions:
        • (climate-related,risks,model,registrant)
        • Inferred entity relationships (6)
        • (climate-related,model,risks,tool) [inferred]
        • (model,registrant,risks,strategy) [inferred]
        • (model,registrant,resiliency,strategy) [inferred]
        • (climate-related,model,risks,strategy) [inferred]
        • (climate-related,model,registrant,strategy) [inferred]
        • (climate-related,model,models,risks) [inferred]

    • WIP - Back to HLA
      • 539 One. commenter stated that scenario analysis has emerged as a key analytical tool for assessing. ...
      • High Level Abstractions:
        • (climate-related,risks,model,tool)
        • Inferred entity relationships (4)
        • (climate-related,model,registrant,risks) [inferred]
        • (climate-related,model,risks,strategy) [inferred]
        • (climate-related,model,registrant,strategy) [inferred]
        • (climate-related,model,models,risks) [inferred]

    • WIP - Back to HLA
      • part of its consideration of material climate-related risks, a registrant will be able to select the. climate scenario model or models that it believes best fits its particular industry or business, or. ...
      • High Level Abstractions:
        • (climate-related,risks,model,models)
        • Inferred entity relationships (4)
        • (climate-related,model,risks,tool) [inferred]
        • (climate-related,model,registrant,risks) [inferred]
        • (climate-related,model,risks,strategy) [inferred]
        • (climate-related,model,registrant,strategy) [inferred]

    • WIP - Back to HLA
      • has contributed to the registrant's overall evaluation and planning regarding climate-related. risk.614 Increased transparency about internal carbon pricing by registrants that use an internal ...
      • High Level Abstractions:
        • (climate-related,risk,registrants,increased)
        • (climate-related,registrants,transparency)
        • (climate-related,risk,transparency)
        • (climate-related,risk,registrants,transparency)
        • Inferred entity relationships (5)
        • (climate-related,registrants,risk,risks) [inferred]
        • (climate-related,registrants,risks,strategy) [inferred]
        • (climate-related,registrants,strategy) [inferred]
        • (climate-related,registrants,transparency) [inferred]
        • (climate-related,registrants,risk,transparency) [inferred]

    • WIP - Back to HLA
      • As noted in the Proposing Release, registrants may adopt transition plans to mitigate or. adapt to climate-related risks as an important part of their climate-related risk management. ...
      • High Level Abstractions:
        • (climate-related,risk,mitigate,risks)
        • (climate-related,risk,registrants,risks)
        • Inferred entity relationships (12)
        • (climate-related,mitigate,registrant,risks) [inferred]
        • (climate-related,registrants,risks,strategy) [inferred]
        • (climate-related,registrants,strategy) [inferred]
        • (climate-related,mitigate,registrant,risk) [inferred]
        • (climate-related,mitigate,registrants,risks) [inferred]
        • (climate-related,mitigate,proposing_release,risk) [inferred]
        • (climate-related,mitigate,model,risks) [inferred]
        • (climate-related,mitigate,registrants,risk) [inferred]
        • (climate-related,mitigate,model,strategy) [inferred]
        • (climate-related,registrants,transparency) [inferred]
        • (climate-related,mitigate,registrants) [inferred]
        • (climate-related,registrants,risk,transparency) [inferred]

    • WIP - Back to HLA
      • has contributed to the registrant's overall evaluation and planning regarding climate-related ...
      • High Level Abstractions:
        • (climate-related,risk,registrants,registrant)
        • Inferred entity relationships (6)
        • (registrant,registrants,risks,strategy) [inferred]
        • (climate-related,registrant,resiliency,strategy) [inferred]
        • (climate-related,registrant,strategy,targets) [inferred]
        • (climate-related,registrant,risks,strategy) [inferred]
        • (climate-related,registrant,registrants,strategy) [inferred]
        • (climate-related,registrant,registrants,risks) [inferred]

    • WIP - Back to HLA
      • As noted in the Proposing Release, registrants may adopt transition plans to mitigate or. adapt to climate-related risks as an important part of their climate-related risk management ...
      • High Level Abstractions:
        • (climate-related,registrants,risks,proposing_release)
        • (climate-related,risk,mitigate,proposing_release)
        • (climate-related,risk,registrants,mitigate)
        • (climate-related,registrants,risks,mitigate)
        • (climate-related,registrants,mitigate)
        • (climate-related,risk,registrants,proposing_release)
        • Inferred entity relationships (11)
        • (climate-related,mitigate,registrant,risks) [inferred]
        • (climate-related,proposing_release,registrants,risks) [inferred]
        • (climate-related,mitigate,registrant,risk) [inferred]
        • (climate-related,mitigate,registrants,risks) [inferred]
        • (climate-related,mitigate,proposing_release,risk) [inferred]
        • (climate-related,mitigate,risk,risks) [inferred]
        • (climate-related,mitigate,model,risks) [inferred]
        • (climate-related,proposing_release,registrants,risk) [inferred]
        • (climate-related,mitigate,registrants,risk) [inferred]
        • (climate-related,mitigate,model,strategy) [inferred]
        • (climate-related,mitigate,registrants) [inferred]

    • WIP - Back to HLA
      • which a registrant has taken actions to mitigate or adapt to a material climate-related risk.400. One commenter, however, recommended that the final rules should clarify that the list of impacts ...
      • High Level Abstractions:
        • (climate-related,risk,mitigate,commenter)
        • Inferred entity relationships (5)
        • (climate-related,commenter,disclosure,risk) [inferred]
        • (climate-related,commenter,disclosure,opportunities) [inferred]
        • (climate-related,commenter,disclosure,investors) [inferred]
        • (climate-related,commenter,disclosure,registrant) [inferred]
        • (climate-related,commenter,disclosure,information) [inferred]

    • WIP - Back to HLA
      • For registrants that use more than one internal carbon price to. evaluate and manage a material climate-related risk, these disclosures apply to each internal ...
      • High Level Abstractions:
        • (climate-related,risk,disclosures,registrants)
        • Inferred entity relationships (3)
        • (climate-related,disclosures,information,risks) [inferred]
        • (climate-related,disclosures,information,registrant) [inferred]
        • (climate-related,disclosures,registrant,risk) [inferred]

    • WIP - Back to HLA
      • transition plan's goals and to enable investors to make or alter their investment decisions based. on current climate-related information.488 One of these commenters stated that "[c]ompanies ...
      • High Level Abstractions:
        • (climate-related,information,investors,investment)
        • Inferred entity relationships (13)
        • (information,investment,investors,registrant) [inferred]
        • (climate-related,information,resiliency) [inferred]
        • (climate-related,information,strategies) [inferred]
        • (climate-related,information,resiliency,risks) [inferred]
        • (climate-related,information,investors,registrant) [inferred]
        • (climate-related,information,risks,strategies) [inferred]
        • (climate-related,information,investors,risks) [inferred]
        • (climate-related,information,investors,resiliency) [inferred]
        • (climate-related,information,investors,strategies) [inferred]
        • (climate-related,information,opportunities) [inferred]
        • (climate-related,information,investors,registrants) [inferred]
        • (climate-related,information,registrant,risks) [inferred]
        • (climate-related,information,potential,registrant) [inferred]

    • WIP - Back to HLA
      • Moreover, requiring this information on an annual basis will allow investors to take into account. current climate-related information in their investment and voting decisions more consistently. ...
      • High Level Abstractions:
        • (climate-related,information,investors,investment)
        • Inferred entity relationships (13)
        • (information,investment,investors,registrant) [inferred]
        • (climate-related,information,resiliency) [inferred]
        • (climate-related,information,strategies) [inferred]
        • (climate-related,information,resiliency,risks) [inferred]
        • (climate-related,information,investors,registrant) [inferred]
        • (climate-related,information,risks,strategies) [inferred]
        • (climate-related,information,investors,risks) [inferred]
        • (climate-related,information,investors,resiliency) [inferred]
        • (climate-related,information,investors,strategies) [inferred]
        • (climate-related,information,opportunities) [inferred]
        • (climate-related,information,investors,registrants) [inferred]
        • (climate-related,information,registrant,risks) [inferred]
        • (climate-related,information,potential,registrant) [inferred]

    • WIP - Back to HLA
      • disclose how it plans to achieve any climate-related opportunities.484 Commenters stated that. information about whether and how a registrant intends to achieve climate-related opportunities, ...
      • High Level Abstractions:
        • (climate-related,information,opportunities)
        • Inferred entity relationships (12)
        • (climate-related,information,resiliency) [inferred]
        • (climate-related,information,strategies) [inferred]
        • (climate-related,information,resiliency,risks) [inferred]
        • (climate-related,information,investment,investors) [inferred]
        • (climate-related,information,investors,registrant) [inferred]
        • (climate-related,information,risks,strategies) [inferred]
        • (climate-related,information,investors,risks) [inferred]
        • (climate-related,information,investors,resiliency) [inferred]
        • (climate-related,information,investors,strategies) [inferred]
        • (climate-related,information,investors,registrants) [inferred]
        • (climate-related,information,registrant,risks) [inferred]
        • (climate-related,information,potential,registrant) [inferred]

    • WIP - Back to HLA
      • evaluate a registrant's management of its identified climate-related risks and assess the potential. impacts of a registrant's strategy to achieve its short or long-term climate-related targets or. ...
      • High Level Abstractions:
        • (climate-related,strategy,potential,long-term)

    • WIP - Back to HLA
      • important forward-looking information to help investors evaluate the resilience of the registrant's. strategy under various climate-related circumstances.560 Scenario analysis has increasingly been ...
      • High Level Abstractions:
        • (climate-related,investors,various)
        • (climate-related,investors,strategy,various)
        • (climate-related,investors,strategy,registrant)
        • Inferred entity relationships (13)
        • (climate-related,investors,registrant,risk) [inferred]
        • (climate-related,investors,potential,risks) [inferred]
        • (climate-related,investors,risks,strategy) [inferred]
        • (climate-related,investors,registrant,risks) [inferred]
        • (investors,registrant,risks,targets) [inferred]
        • (climate-related,investors,potential,registrant) [inferred]
        • (climate-related,investors,registrant,strategy) [inferred]
        • (climate-related,investors,mitigate,registrant) [inferred]
        • (climate-related,investors,mitigate,risk) [inferred]
        • (climate-related,investors,resiliency,risks) [inferred]
        • (climate-related,investors,strategy,various) [inferred]
        • (climate-related,investors,various) [inferred]
        • (climate-related,investors,risks,strategies) [inferred]

    • WIP - Back to HLA
      • order to understand the registrant's disclosure of likely climate-related impacts.545 One other. ...
      • High Level Abstractions:
        • (climate-related,registrants,registrant,disclosure)
        • Inferred entity relationships (26)
        • (climate-related,disclosure,regulation_s-k,tcfd) [inferred]
        • (climate-related,disclosure,risks,tcfd) [inferred]
        • (climate-related,disclosure,financial,strategy) [inferred]
        • (climate-related,disclosure,mitigate,registrant) [inferred]
        • (climate-related,disclosure,model,risks) [inferred]
        • (climate-related,disclosure,resiliency,tcfd) [inferred]
        • (climate-related,disclosure,strategy,tcfd) [inferred]
        • (climate-related,disclosure,regulation_s-k,strategy) [inferred]
        • (climate-related,disclosure,targets) [inferred]
        • (disclosure,registrant,risks,tcfd) [inferred]
        • (registrant,registrants,risks,strategy) [inferred]
        • (climate-related,disclosure,financial,regulation_s-k) [inferred]
        • (disclosure,registrant,strategy,targets) [inferred]
        • (climate-related,disclosure,pursuant,risks) [inferred]
        • (climate-related,disclosure,opportunities,registrant) [inferred]
        • (climate-related,disclosure,registrant,targets) [inferred]
        • (climate-related,disclosure,financial,risks) [inferred]
        • (climate-related,disclosure,information,strategy) [inferred]
        • (climate-related,disclosure,information,risks) [inferred]
        • (climate-related,disclosure,investors,strategy) [inferred]
        • (climate-related,disclosure,financial,registrant) [inferred]
        • (climate-related,disclosure,financial,regulation_s-x) [inferred]
        • (climate-related,disclosure,information,investors) [inferred]
        • (climate-related,disclosure,risks,strategy) [inferred]
        • (climate-related,disclosure,registrant,risks) [inferred]
        • (climate-related,disclosure,registrant,risk) [inferred]