H. Rept. 117-39: Climate Risk Disclosure Act of 2021, Report Together with Minority Views, to Accompany H.R. 2570, Including Cost Estimate of the Congressional Budget Office, May 20, 2021 [open pdf - 1MB]
From the Purpose and Summary: "On April 15, 2021, Representative Sean Casten introduced H.R. 2570, the Climate Risk Disclosure Act of 2021, which requires public companies to disclose in their annual reports information relating to the financial and business risks associated with climate change. H.R. 2570 also requires the SEC [Securities and Exchange Commission] to establish, in consultation with other relevant Federal agencies, climate-related risk disclosure metrics and guidance, which will be industry-specific, and will require companies to make both quantitative and qualitative disclosures."
H. Rept. 117-39; House Report 117-39
U.S. Government Publishing Office: http://www.gpo.gov/