02 Dec 2024

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.

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.

Related Content

External Link
Briefings | 9 Jan 2026

EU Carbon Border Adjustment Mechanism (EU CBAM)

The EU's Carbon Border Adjustment Mechanism (effective from 1 January 2026) requires EU importers to report on and purchase CBAM certificates to cover the emissions embedded in their imported goods. This UK Government briefing helps NEDs keep up to date with the latest regulatory requirements for EU imports, including: iron and steel, aluminium, cement, fertilisers, hydrogen, and traded electricity.

Building facade
Insights | 17 Dec 2025

Reaffirming multilateral cooperation for climate action - 6 key takeaways from COP30

For boards, COP30 is a lighthouse reminder that evolving climate policy is reshaping regulation and markets, making it essential to "integrate climate, biodiversity, and social factors into strategy."

External Link
Briefings | 10 Nov 2025

UN secretary address: COP30 must ignite a decade of acceleration

Statements from UN Secretary-General António Guterres at the opening plenary of the World Leaders Climate Action Summit on 6 November 2025 in Belém, Brazil. On 6 November 2025 Country leaders at COP30 climate summit in Brazil bemoaned the fractured global consensus on climate action.