The SEC’s Final Climate Disclosure Rule: Key Requirements, and the Materiality Threshold
ClimateChange-ClimateLaw
MARCH 11, 2024
The rule expands public companies’ disclosure requirements to include certain greenhouse gas (GHG) emissions data and information regarding climate-related financial risks. Part Two will contextualize the SEC’s final climate disclosure rule alongside California’s recent climate-disclosure laws and the EPA’s GHG emissions reporting regime.
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