Scope
Would have applied to SEC registrants (large accelerated filers for GHG)
United States · rule
SEC Release 33-11275 (Reg S-K subpart 1500 / S-X Art. 14)
Scope
Would have applied to SEC registrants (large accelerated filers for GHG)
Penalties
None
Last verified
2026-08-22
In plain language
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.
None while stayed; rescission likely final late 2026/early 2027
Dictionary
Claims