Chapter 08 · Finance, data & evidenceSustainability Language
Would have defined
Definition
**"climate-related risks"**, **"material"** (existing securities-law standard), **Scope 1/Scope 2** attestation for **LAFs (large accelerated filers)**; **severe weather events and other natural conditions** (1% disclosure threshold in financial statements).
References
United Statesdefinition
**"climate-related risks"**, **"material"** (existing securities-law standard), **Scope 1/Scope 2** attestation for **LAFs (large accelerated filers)**; **severe weather events and other natural conditions** (1% disclosure threshold in financial statements).
SEC Climate Disclosure RulesSEC Climate Rule (adopted Mar 2024; stayed Apr 2024; abandoned in court 2025) · verified 2026-08-22
Overview
The overview for this term is being prepared.