News & Analysis as of

Climate Change Final Rules Regulation S-X

Cadwalader, Wickersham & Taft LLP

SEC Adopts Climate-Related Disclosure Rules

On March 6, 2024, the U.S. Securities and Exchange Commission (the “SEC”) finalized and adopted rules on climate-related disclosures for public companies, including foreign private issuers, that are less onerous than the...more

Keating Muething & Klekamp PLL

Securities Snapshot: 1st Quarter 2024 - New Climate-Disclosure Rules Subject to Heat of Legal Challenges

While your winter blues are hopefully melting away, recent rule making from the Securities and Exchange Commission is feeling the heat of several lawsuits. In this Snapshot, we review the legal challenges facing the SEC’s...more

Jenner & Block

Client Alert: SEC Adopts Final Rules for Climate-Related Disclosures as Controversy and Challenges Loom

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On March 6, 2024, the Securities and Exchange Commission (“SEC”) issued an adopting release (Release Nos. 33-11275 and 34-99678), entitled The Enhancement and Standardization of ClimateRelated Disclosures for Investors (the...more

BakerHostetler

SEC Adopts Final Rules for Climate-Related Disclosures

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Nearly two years after the SEC released proposed rules regarding the standardization of climate-related disclosures, and after more than 24,000 public comments, the SEC adopted the Final Rules by a 3-2 vote on March 6. The...more

Nutter McClennen & Fish LLP

Rising Tide of SEC Disclosure Obligations Threatens to Inundate Registrants with New Reporting Costs

Overview On March 6, 2024, in a 3-2 vote along party lines, the Securities and Exchange Commission (SEC) issued a controversial 886-page final climate-related disclosure rule (Final Rules) that will require companies to...more

Ballard Spahr LLP

SEC Adopts Rules to Enhance and Standardize Climate-Related Disclosure

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The Securities and Exchange Commission (SEC) adopted rules expanding climate-related disclosure requirements in annual reports and registration statements for U.S. public companies and foreign private issuers. The final...more

McGuireWoods LLP

SEC Adopts Final Rules on Climate-Related Disclosures

McGuireWoods LLP on

On March 6, 2024, the U.S. Securities and Exchange Commission (SEC) adopted much-anticipated final rules for climate-related disclosures (Final Rules). The Final Rules, adopted by a 3-2 vote along party lines, will...more

Perkins Coie

The SEC’s Climate Disclosure Rule Has Arrived: Scope 3 Is Out—But What Is In?

Perkins Coie on

After nearly two years of public comments and deliberation, the U.S. Securities and Exchange Commission (SEC) adopted a Final Rule on Mandatory Climate Disclosures (Final Rule). While less sweeping than initially proposed,...more

Bass, Berry & Sims PLC

Update on SEC Climate Change Rules

Bass, Berry & Sims PLC on

In a never ending saga to the climate disclosure rules, on March 15, the Fifth Circuit temporarily stayed the recently adopted climate change disclosure rules....more

Fenwick & West LLP

The SEC Adopts Final Climate-Related Disclosure Rules

Fenwick & West LLP on

On March 6, 2024, the SEC adopted final rules (Final Rules) requiring extensive climate-related disclosures in companies’ annual reports and registration statements. The new rules are set forth in Release No. 33-11275. The...more

Wyrick Robbins Yates & Ponton LLP

SEC Adopts Landmark Climate-Related Disclosure Rules

On March 6, 2024, the U.S. Securities and Exchange Commission (the “SEC”) adopted final rules to enhance and standardize climate-related disclosures by reporting companies (the “Final Rules”). The Final Rules, arriving almost...more

Hinckley Allen

SEC Adopts Rules to Enhance and Standardize Climate-Related Disclosures for Investors

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On March 6, 2024, the Securities and Exchange Commission (the “SEC”) adopted, by a 3-2 vote, final rules (the “Final Rules”) to enhance and standardize climate-related disclosures by public entities and public offerings. The...more

K&L Gates LLP

Threading the Needle: The US Securities and Exchange Commission's Final Climate-Related Disclosure Rules

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On 6 March 2023, by a 3-2 vote of the Commissioners split along party lines, the US Securities and Exchange Commission (SEC) adopted “The Enhancement and Standardization of Climate-Related Disclosures for Investors” final...more

Eversheds Sutherland (US) LLP

Climates Change SEC’s Disclosure Rules: Still substantial, the SEC approves scaled back climate disclosure rules

On March 21, 2022, the Securities and Exchange Commission (SEC) proposed expansive and controversial climate disclosure rules. Two years and 24,000 comment letters later, on March 6, 2024, the SEC voted 3-2 to adopt its...more

J.S. Held

Crosscurrents: The SEC’s Standardized Climate-Related Disclosures as Adopted

J.S. Held on

After a significant delay, the Securities and Exchange Commission (SEC) adopted its final rule on Wednesday, March 5, 2024, that requires companies who file registration statements and annual reports to disclose material...more

McDermott Will & Emery

SEC Adopts Climate-Related Risk Disclosure Rules: What Public Companies, Executives and Investors Need to Know

McDermott Will & Emery on

The US Securities and Exchange Commission (SEC) adopted new climate-related risk disclosure rules on March 6, 2024, two years after the SEC proposed new climate-related disclosure rules and three years after the SEC first...more

Holland & Knight LLP

SEC Adopts Landmark Climate Disclosure Rules

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The U.S. Securities and Exchange Commission (SEC) on March 6, 2024, adopted a new slate of standardized climate-related disclosure rules for public companies and foreign private issuers. Adopted by a 3-2 vote, the final rules...more

A&O Shearman

SEC adopts climate-related disclosure regime covering all registrants

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New rules reflect significant concessions in response to public comments, but compliance will require careful consideration and significant investment by SEC registrants. - Scope 3 emissions disclosure not required for...more

Stinson - Corporate & Securities Law Blog

SEC Adopts Final Climate Rules

The SEC adopted amendments to its rules under the Securities Act of 1933 and Securities Exchange Act of 1934 that will require registrants to provide certain climate related information in their registration statements and...more

Latham & Watkins LLP

SEC Adopts Final Climate-Related Disclosure Rules

Latham & Watkins LLP on

On March 6, 2024, in a 3-2 vote, the US Securities and Exchange Commission (SEC) adopted final rules requiring registrants to disclose certain climate-related information in registration statements and annual reports. ...more

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