October 2022
KPMG Insights. The rulemaking proposals subject to the comment period reopening include some with a high profile such as the SEC’s enhanced climate-related disclosure, cybersecurity risk management and disclosure, and disclosure of ESG investment practices. Companies should expect that the reopening of the comment periods, though for a limited amount of time, is likely to delay final rulemakings (as originally outlined in the agency’s most recent rulemaking agenda).