United States | Publication | March 2024
The US Securities and Exchange Commission (SEC) proposed new rules in March 2022 aimed at standardizing and increasing transparency around how public companies disclose climate-related risks that would materially impact their business, results of operations or financial condition. After nearly two years of consideration and analyzing over 16,000 public comments, the SEC finalized such rules on March 6, 2024, with some prominent changes from the initially proposed rules.
The article delves into the SEC’s recently finalized climate-related disclosure rules, providing an overview of the disclosure requirements and materiality considerations. It further delineates the expectations that public companies should anticipate in order to comply with such rules, including some of the challenges.
Copyright 2024 Bloomberg Industry Group, Inc. (800-372-1033) SEC Climate-Related Disclosure Rules. Reproduced with permission.
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