The Enhancement and Standardization of Climate-Related Disclosures for Investors
Overview
The Securities and Exchange Commission (“Commission”) is adopting amendments to its rules under the Securities Act of 1933 (“Securities Act”) and Securities Exchange Act of 1934 (“Exchange Act”) that will require registrants to provide certain climate-related information in their registration statements and annual reports. The final rules will require information about a registrant’s climate-related risks that have materially impacted, or are reasonably likely to have a material impact on, its business strategy, results of operations, or financial condition. In addition, under the final rules, certain disclosures related to severe weather events and other natural conditions will be required in a registrant’s audited financial statements.
Prior Actions
Other Commission Orders, Notices, and Information Rule (33-11280)
Proposed Rule (33-11117)
87 FR 63016
Proposed Rule (33-11061)
87 FR 29059
Proposed Rule (33-11042)
87 FR 21334
Resources
Details
05/28/2024
See section II.O. for further information on transitioning to the final rules.
89 FR 21668
Public Comments