USSEC17 CFR 229 (Regulation S-K, Subpart 1500)Final ruleAmended

Enhancement and Standardization of Climate-Related Disclosures for Investors

Public-company climate disclosure rule covering governance, strategy, risk management, GHG metrics (Scope 1 and 2 for large filers), and financial statement impacts.

Last changed 5 months ago.

Lifecycle

  1. Proposed
  2. Effective
  3. Last change

Requires SEC registrants to disclose material climate-related risks, GHG emissions (Scope 1 and 2 for large accelerated filers), and certain weather-related financial statement impacts.

Source

https://www.sec.gov/newsroom/press-releases/2024-31

Canonical document at the regulator. Always cite this URL — not the RegWatch detail page — in compliance evidence.