SEC Climate Disclosure

Definition:

In March 2024, the SEC adopted final climate disclosure rules for public companies that mandate significant new disclosures relating to climate-related risks, Scope 1 and Scope 2 greenhouse gas (GHG) emissions and climate-related financial metrics. Less than a month after adopting the rules, the SEC issued an order staying them. There have been ongoing court challenges and the future of the rules remains uncertain.

Return to Glossary