Governance & Policy
SEC Climate Disclosure Rule
The US Securities and Exchange Commission's 2024 rule requiring climate-related disclosures from public companies — adopted, then stalled in litigation and political reversal.
Definition
The SEC Climate Disclosure Rule ("The Enhancement and Standardization of Climate-Related Disclosures for Investors"), adopted March 2024, required US public companies to disclose material climate-related risks, their impacts on strategy and financial statements, and — for large filers, where material — Scope 1 and Scope 2 greenhouse gas emissions with phased assurance. Finalised in weakened form relative to the 2022 proposal, the rule was immediately challenged, consolidated in the Eighth Circuit, and stayed by the Commission; the SEC subsequently declined to defend it, leaving its future in limbo.
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