The SEC’s Final Climate Disclosure Rule: Key Requirements, and the Materiality Threshold
ClimateChange-ClimateLaw
MARCH 11, 2024
LAFs must comply with most disclosures for fiscal year beginning (FYB) 2025, FYB 2026 for GHG emissions and the remaining required disclosures, and reach limited assurance for their GHG emissions disclosures for FYB 2029. Materiality is described in the rule as “defined by the Commission and consistent with Supreme Court precedent.”
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