The SEC’s Final Climate Disclosure Rule: Key Requirements, and the Materiality Threshold
ClimateChange-ClimateLaw
MARCH 11, 2024
Nearly two years and 24,000 public comments after its proposal, the Securities and Exchange Commission (SEC) released its final climate disclosure rule last week, formally titled “The Enhancement and Standardization of Climate-Related Disclosures for Investors.” The rule expands public companies’ disclosure requirements to include certain greenhouse gas (GHG) emissions data and information regarding climate-related financial risks.
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