; (IV) changing markets; (V) reputational impacts relevant to changing consumer behavior; and (VI) litigation; and (ii) assets that may lose value or become stranded due to any of the costs described in subclauses (I) through (VI) of clause (i); (2) Disclosure Each covered issuer, in any annual report filed by the covered issuer under subsection (a) or section 15(d), shall, in accordance with any rules issued by the Commission pursuant to the Climate Risk Disclosure Act of 2019 , include in each such report information regarding— (A) the identification of, the evaluation of potential financial impacts of, and any risk management strategies relating to— (i) physical risks posed to the covered issuer by climate change; and (ii) transition risks posed to the covered issuer by climate change; (B) a description of any established corporate governance processes and structures to identify, assess, and manage climate-related risks; (C) a description of specific actions that the covered issuer is taking to mitigate identified risks; (D) a description of the resilience of the strategy of the covered issuer for addressing climate risks, taking into account different climate scenarios