US: climate disclosure rules delayed until April 2024

The U.S. Securities and Exchange Commission (SEC) has delayed, again, the adoption of its long-awaited climate change disclosure rules - until April  2024, according to its most recent regulatory agenda. The agenda does not specify any re-proposal of the climate change disclosure rules, as some (including SEC Commissioner Mark Uyeda) have requested.

The agenda also indicates that the SEC has pushed back the adoption of various other rules including ESG disclosure rules for funds and publication of proposals regarding human capital management disclosure.

For more information on the announcement, see our client briefing. 

For more information on the proposed climate rules, see our previous briefings:

• Climate-related disclosure may soon become mandatory in the United States;
• US SEC's climate proposal vs TCFD: what you need to know;
• California legislature passes landmark climate disclosure laws.