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Deep dive into the SEC’s climate-related disclosure rules

People involved in climate activism hold a demonstration in the Financial District of Manhattan
Photo: Spencer Platt/Getty Images

Practical guidance and key takeaways including recent challenges to the rules, including the temporary halt, and the SEC consolidation of charges request.

On March 6, 2024, the SEC (or Commission) adopted final rules by a 3-2 vote that would require domestic and foreign registrants to provide climate-related disclosures in their registration statements and annual reports (the Final Rules). The disclosures are much more limited in scope than originally proposed nearly two years