Does the SEC rule impact your company?
On March 6, 2024, the U.S. Securities and Exchange Commission adopted final rules to require registrants to disclose certain climate-related information in registration statements and annual reports. The final rules require registrants to disclose:
• Material climate-related risks (and activities to mitigate or adapt to such risks)
• Information about the board of directors’ oversight of climate-related risks and management’s role in managing material climate-related risks
• Information on material climate-related targets or goals
Included in the free resource:
– Background
– Content of the disclosures
– Phase-in periods and accommodations
– Compliance dates under the final rules