June 1, 2024
Key Elements of the SEC’s Climate-Related Disclosure Final Rule
Are you ready for the SEC’s new climate disclosure rule?
This resource paper breaks down the U.S. Securities and Exchange Commission’s (SEC) climate-related disclosure requirements, offering clarity on what registrants must disclose and how companies can begin preparing despite ongoing legal challenges.
Key Findings
Historic adoption — On March 6, 2024, the SEC finalized its climate disclosure rule, requiring companies to report on climate-related risks and impacts in SEC filings.
New disclosure areas — Certain publicly traded companies must disclose material GHG emissions, transition plans, targets and goals, carbon pricing, offsets, and severe weather impacts.
Legal challenges — The rule, the most commented on in SEC history, is currently pending judicial review, but companies should still begin preparing.
Summary
The SEC’s climate disclosure rule marks a major shift in U.S. corporate reporting. For the first time, companies will be required to disclose climate-related risks, GHG emissions, and transition planning efforts in their SEC filings. Although legal challenges have delayed enforcement, many of the activities needed to comply—such as GHG inventories, risk assessments, and governance updates—require long lead times. Early preparation is key.
What You’ll Learn
This resource paper outlines the key elements of the SEC’s climate disclosure rule, G&A Institute’s perspective on its implications, and recommended next steps for companies. You’ll gain insights into disclosure requirements, compliance strategies, and how to integrate these activities with broader global regulations such as California’s SB 253 and SB 261 and the EU’s CSRD.
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