How does the 2024 SEC Climate Disclosure Rule Impact Your Board?
This article from the Climate Governance Initiative, written 5 September 2024, provides an overview of the U.S. Securities and Exchange Commission (SEC) climate disclosure rule, the Enhancement and Standardization of Climate-Related Disclosures, adopted in March 2024, and what the rule means for board directors.
This article covers :
- Key takeaways such as how the rule responds to investor demands for robust and comparable climate reporting by SEC registrants.
- The relevance of the evolving landscape of US climate regulation for UK Non-Executive Directors.
- Highlights two key requirements of the SEC ruling relating to corporate board oversight.
- How board directors should respond as investor demand for robust climate and nature-related disclosures rises.
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