Securities and Exchange Commission final climate disclosure: be prepared with science-led reporting
In March, 2024, the Securities and Exchange Commission (SEC), in the United States, announced its long-delayed final climate-disclosure ruling.
Although scaled back from the SEC’s original proposals, the climate disclosure requirements require public companies to significantly increase the information they publish on their climate-related risks.
It provides recognition from the SEC that climate-related risk is a material concern for business and that disclosures should be comparable and consistent to provide investors with the information they need to understand a business’ exposure to climate-related risks.
Organisations failing to act in the age of climate disruption invite significant risk to their future success. This report outlines what you need to know to understand the requirements of the rules and their implications for business.