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ARTICLE · 15 APRIL 2024

SEC Climate-Related Disclosure Rules Are Put On Ice

As we previously reported, in 2022 the US Securities and Exchange Commission (the "SEC") proposed rules to require issuers to provide information about climate-related...

United StatesEnvironment

As we previously reported, in 2022 the US Securities and Exchange Commission (the "SEC") proposed rules to require issuers to provide information about climate-related risks and metrics in registration statements and annual reports. On March 6, the SEC adopted the final rules or the Final Rule for the Enhancement and Standardization of Climate-Related Disclosures for Investors (the "Climate-Related Disclosure Rule").

The Rules

The Climate-Related Disclosure Rule would affect both domestic issuers and foreign private issuers (filing on Form 20-F), but will not apply to Canadian issuers that use the MJDS and file their Exchange Act registration statements and annual reports on Form 40-F.

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