Artículo § 229.1503 — (Item 1503) Risk management.. § 229.1503 — (Item 1503) Risk management.

§ 229.1503 — (Item 1503) Risk management. (a) Describe any processes the registrant has for identifying, assessing, and managing material climate-related risks. In providing such disclosure, registrants should address, as applicable, the following non-exclusive list of disclosure items regarding how the registrant: (1) Identifies whether it has incurred or is reasonably likely to incur a material physical or transition risk; (2) Decides whether to mitigate, accept, or adapt to the particular risk; and (3) Prioritizes whether to address the climate-related risk. (b) If managing a material climate-related risk, the registrant must disclose whether and how any processes described in response to paragraph (a) of this section have been integrated into the registrant's overall risk management system or processes.