United States · rule

SEC Climate Disclosure Rules

SEC Release 33-11275 (Reg S-K subpart 1500 / S-X Art. 14)

PendingApplies date pending

Scope

Would have applied to SEC registrants (large accelerated filers for GHG)

Penalties

None

Last verified

2026-08-22

In plain language

What this law does

The SEC's 2024 climate rules (climate-risk disclosure, Scope 1/2 with attestation for large filers, financial-statement weather metrics) never took effect; the Commission proposed rescission in May 2026 after abandoning its legal defence.

Core obligations

None while stayed; rescission likely final late 2026/early 2027

Dictionary

Terms defined in this law