Clifford Chance

SEC Adopts Climate-related Disclosure Rules

March 6, 2024

On March 6, 2024, the Securities and Exchange Commission (SEC) voted 3-to-2 to adopt long-awaited disclosure rules and form amendments designed to enhance and standardize climate-related disclosures for investors.  The Commissioners who voted to adopt these new disclosure requirements have emphasized that standardized disclosures in SEC-filed registration statements and reports will provide investors with more reliable climate-related disclosures in a consistent and clear format that they can more easily compare across companies and industries. This alert provides a high-level overview of these new disclosure requirements. We will provide a more in-depth analysis in an upcoming client briefing.

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