Factbox-What is in the US SEC’s proposed rule on climate reporting?

Wall Street's top regulator is expected to vote soon to adopt far-reaching changes to the way thousands of U.S.-listed companies tell investors how climate change will affect their bottom line, a landmark rule for the U.S. Securities and Exchange Commission. The agency says such information is important for investors deciding whether to put their money into a company. What is the five-member Commission considering?