SEC Climate-Related Disclosure Requirement Highlights and Third-Party Considerations
Climate-related disclosures have steadily gained prominence in recent years, with regulations currently established in the EU and California. Many organizations have anticipated regulations at the U.S. federal level for almost two years since the SEC first proposed its rule on climate-related disclosures in 2022. The wait is now over. On March 6, 2024, the SEC issued The Enhancement and Standardization of Climate-Related Disclosures for Investors.