Climate Change Disclosure Rules & Other ESG Developments

After much anticipation, on March 6, 2024, the US Securities and Exchange Commission voted to adopt final rules that require reporting by public companies of climate change-related disclosure. While the final rules differ from the SEC’s controversial proposed rules in significant ways, the final rules are prescriptive, and require substantial new, additional disclosures.

The SEC also remains focused on other ESG-related disclosures, including potentially misleading disclosures made by public companies and by funds, and these have been the focus of enforcement actions. Finally, there are a number of additional ESG-related proposed rules pending, which may be closer to being finalized now the climate-change disclosure rules have been adopted.

Read our alert on the new rules, here.

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