Disclosing Climate-Related Risks and Metrics Under the SEC’s Proposed Rule

What the proposed rule would mean for registrants and their filings with the SEC.

The US Securities and Exchange Commission’s proposed climate disclosure rule, approved by a 3–1 vote on March 21, 2022, is the agency’s most significant regulatory undertaking in more than a decade. In the year leading up to its issuance, the SEC repeatedly emphasized the need to respond to growing demand from investors for standardized climate-related metrics and reporting and the agency’s goal of facilitating the disclosure of “consistent,” “comparable,” and “decision-useful” information. With the issuance of the proposed rule, the agency delivered on these statements and then some.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations. Attorney Advertising.

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