Organizations Involved: Sabin Center
Source: Climate Law
Abstract
Nearly two years and 24,000 public comments after its proposal, the Securities and Exchange Commission (SEC) released its final climate disclosure rule March 6th, formally titled “The Enhancement and Standardization of Climate-Related Disclosures for Investors.”
This blog offers a summary of the final rule, and delves into the materiality threshold that was added throughout the rule, including for emissions disclosure.
