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Clifford Chance

Clifford Chance

Briefings

US SEC Adopts New Climate-Related Disclosure Requirements (Detailed)

March 11, 2024

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.

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