Infographic | SEC Climate-Related Disclosure Rule

On March 6, 2024, the U.S. Securities and Exchange Commission (SEC) voted to adopt rules to require registrants to disclose climate-related information under the Enhancement and Standardisation of Climate-Related Disclosures for Investors. The regulation will require companies to report on greenhouse gas (GHG) emissions and climate goals, as well as on climate-related risks and efforts to manage those risks. On April 4, 2024, the SEC announced it is voluntarily pausing implementation of the rule pending the resolution of a legal challenge by a number of U.S. states and the resulting judicial action. We recommend companies should “stay the course” on preparations even as the developments are unfolding.

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