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ARTICLE · 12 MARCH 2024

SEC Sets Open Meeting On Climate Disclosure Proposal

Mayer Brown
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The SEC announced an open meeting for March 6, 2024 to vote and consider adoption of final climate-related disclosure requirements for public companies.

United StatesCorporate/Commercial Law
Caitlin Kaplan
Caitlin Kaplan
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The SEC announced an open meeting for March 6, 2024 to vote and consider adoption of final climate-related disclosure requirements for public companies. This comes after nearly two years since the SEC first proposed its controversial rules. Based on public statements from SEC representatives, it appears that the SEC will consider rules that do not require companies to report their Scope 3 emissions, which come from indirect sources such as supply chains or consumers.

Mayer Brown's Larry Cunningham led a group of more than 20 eminent law and finance professors to shape the public debate on the SEC's proposal, with letters filed in April and June 2022, as well as an update submitted last week pointing out the recent defection of major investors from the Climate Action 100+, a key advocacy group that the SEC has cited as evidence of investor demand for more climate information. Cunningham also testified on the subject at a Congressional hearing in January (testimony may

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