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ARTICLE · 15 MARCH 2024

SEC Finalizes Much-Anticipated Climate Disclosure Rules

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On March 6, the Securities and Exchange Commission (SEC) voted three to two to pass the much-anticipated final rules regarding the enhancement and standardization of climate-related disclosures...

United StatesCorporate/Commercial Law
Farzad Damania
Farzad Damania
Christopher A. Cole
Christopher A. Cole
Ryan A. Lilley
Ryan A. Lilley
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On March 6, the Securities and Exchange Commission (SEC) voted three to two to pass the much-anticipated final rules regarding the enhancement and standardization of climate-related disclosures for investors (Final Rules). The Final Rules will impose significant new requirements on public companies to disclose climate-related data in their registration statements and periodic reports, including their direct greenhouse gas emissions, information regarding climate-related risks and impacts on their businesses, operations or financial conditions, and other climate-related metrics.

Compliance Entities and Dates

The Final Rules cover both domestic public companies and foreign private issuers other than registered investment companies, asset-backed issuers and Multijurisdictional Disclosure System (MJDS) filers (which allows certain Canadian issuers to register their securities with the SEC). The Final Rules do not exempt business development companies, REITs or

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