On March 6, 2024, the Securities and Exchange Commission ("SEC") adopted long-awaited disclosure requirements to enhance and standardize the climate-related disclosures that SEC-registered issuers provide to investors (the "Climate Disclosure Rules", available here). These new disclosure requirements are set out in new Subpart 1500 of Regulation S-K and new Article 14 of Regulation S-X. To comply, SEC registrants will need to provide specified disclosures in registration statements for US public offerings and in annual reports.

Download PDF
317kb