Regulatory Climate Shift: Updates on the SEC Climate-Related Disclosure Rules

In March 2024, the Securities and Exchange Commission adopted rules entitled The Enhancement and Standardization of Climate-Related Disclosures for Investors (the “Rules”), intended to standardize how public companies report material climate-related risks and greenhouse gas emissions. However, the Rules were almost immediately the subject of litigation, which was subsequently consolidated in the U.S. Court of Appeals for the Eighth Circuit, and, since April 2024, the Rules have been subject to a voluntary stay pending judicial review.

Read the complete article on the Harvard Law School Forum of Corporate Governance.