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ARTICLE · 19 MARCH 2024

Making Waves - The SEC Final Rule On Climate On Disclosure

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The Securities and Exchange Commission (SEC) has published its final rule on climate disclosure requirements for public companies.

United StatesCorporate/Commercial Law
Kerry E. Berchem
Kerry E. Berchem
Jesse E. Betts
Jesse E. Betts
John Patrick Clayton
John Patrick Clayton
Jason M. Daniel
Jason M. Daniel
Garrett DeVries
Garrett DeVries
Francine Friedman
Francine Friedman
John Goodgame
John Goodgame
Jessica W. Hammons
Jessica W. Hammons
Kenneth J. Markowitz
Kenneth J. Markowitz
+4 more
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The Securities and Exchange Commission (SEC) has published its final rule on climate disclosure requirements for public companies. The rule, titled "The Enhancement and Standardization of Climate-Related Disclosures for Investors," aims to provide more consistent and reliable information about the financial effects of climate-related risks and how companies manage those risks. The rule requires companies to disclose certain climate-related information in their registration statements and annual reports.

The rule is modeled in part on the Task Force on Climate-Related Financial Disclosures (TCFD) framework and focuses on materiality as a threshold for disclosure requirements. It covers several key areas including governance, strategy, risk management, targets and goals, greenhouse gas (GHG) emissions metrics, attestation of emissions disclosure, carbon offsets and financial statement metrics.

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