US: The SEC’s Climate Disclosure Rules: detailed analysis

Although mandatory climate-related disclosure faces an uncertain road in the United States, the U.S. Securities and Exchange Commission’s (the “SEC”) adoption of new disclosure rules is potentially a significant milestone in SEC-reporting requirements for public companies.

If the rules survive legal challenge, SEC registrants, including foreign private issuers, will have to make certain climate-related disclosures in their annual reports and registration statements. 

Our detailed publication provides an in-depth look at the new rules, assuming they come into effect as adopted by the SEC.