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Key Elements of the SEC’s Climate-Related Disclosure Final Rule – A G&A Resource Paper

On March 6, 2024, the commissioners of the U.S. Securities and Exchange Commission (SEC) adopted the final rule mandating companies to disclose in their SEC filings climate-related risks and material impacts on their business, strategy, and outlook.

For the first time, certain publicly traded companies will soon be required to disclose their material greenhouse gas (GHG) emissions and climate-related risks, as well as any applicable information on targets and goal setting, carbon pricing, the use of renewable energy certificates and carbon offsets, and transition planning. Registrants will also be required to make certain disclosures related to severe weather events and other natural conditions.

The draft rule received the most comments ever in SEC history and the high level of interest and detailed comments provided by the public and corporations delayed publication of the final rule by nearly two years. In response to numerous lawsuits post adoption, the SEC voluntarily stayed the rule in April 2024 pending judicial review.

Despite the legal uncertainty, now is still the time to begin preparing for enhanced climate-related disclosures, as many of the activities to support disclosure will need to be coordinated over multiple years. Our resource paper will help you prepare by outlining key requirements of the rule, G&A’s perspective on the rule, and recommended next steps to prepare for disclosure.

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Key Elements of the SEC’s Climate-Related Disclosure Final Rule

If you’re feeling overwhelmed or lost, we can help.

At G&A Institute, we are not just observers but active facilitators in the field of global sustainability reporting. Our team is equipped with the reporting expertise to help you align your climate disclosures with the new SEC requirements and the technical expertise needed to help you conduct the projects that support disclosure, such as GHG inventories and climate-related risk assessments.

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Whether you’re an experienced reporter or just beginning, our team has the experience and tools to cut through the complexity and simplify the reporting process.  From conducting comprehensive gap analyses that ensure  your reports meet the full requirements of the SEC and other climate regulations (California’s SB 253 and SB 261, EU CSRD) to performing greenhouse gas inventories or climate-related risk assessments, our tailored approach is designed to streamline your reporting processes, mitigate risks, create opportunities, build stronger relationships with stakeholders, and enhance the credibility of your sustainability disclosures.

Don’t let the complexity of new regulations hinder your company’s sustainability journey.

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Founded in 2006, Governance & Accountability Institute (G&A) is a New York–based sustainability consulting and research firm advising corporate leaders and investors at the intersection of strategy, governance, and regulation. For two decades, we have partnered with executive teams and boards to translate sustainability strategy into durable enterprise value — helping organizations navigate shifting market expectations, evolving policy landscapes, and increasing capital markets scrutiny. Set up a call to learn more about how we can help your company.

G&A Institute

Founded in 2006, Governance & Accountability Institute (G&A) is a New York–based sustainability consulting and research firm advising corporate leaders and investors at the intersection of strategy, governance, and regulation. For nearly two decades, we have partnered with executive teams and boards to translate sustainability strategy into durable enterprise value — helping organizations navigate shifting market expectations, evolving policy landscapes, and increasing capital markets scrutiny.