Climate Disclosures

33 posts

Behavioral Effects of Corporate GHG Emissions Disclosures: A New Sabin Center White Paper

In recent years, roughly 30 nations have implemented regulatory regimes that mandate some type of greenhouse gas (GHG) emissions disclosure from corporations. As GHG emissions disclosure regimes continue to take hold, several key questions arise: will they prompt meaningful and sustained GHG emissions reductions, or will they merely serve to […]

New Report: Upcoming Debates on the SEC’s Climate Disclosure Rule

What will happen to the SEC’s March 2024 climate disclosure rule under the new federal administration? A paper published by Columbia University’s Sabin Center for Climate Change Law and the Columbia Center on Sustainable Investment (CCSI) seeks to contribute to the upcoming debates on this question. In their joint report, […]

The SEC’s Final Climate Disclosure Rule: Interrogating Preemption and Coherence with Other Domestic Regimes

Now that the Securities and Exchange Commission (SEC) has released its final climate disclosure rule, attention has turned to the rule’s implementation and impact. This post is the third in a series of blogs that address specific legal features of the rule: Part One offers a summary of the final […]

The SEC’s Final Climate Disclosure Rule: Pathways for Improving the “Floor”

In the March 6th vote to approve the SEC’s final climate disclosure rule, the Commissioners split along party lines, with the rule passing by a 3-2 vote. It received a scathing review from Commissioners Peirce and Uyeda, both of whom suggested that the SEC should have re-proposed a new rule, […]

The SEC’s Final Climate Disclosure Rule: Key Requirements, and the Materiality Threshold

Nearly two years and 24,000 public comments after its proposal, the Securities and Exchange Commission (SEC) released its final climate disclosure rule last week, formally titled “The Enhancement and Standardization of Climate-Related Disclosures for Investors.” The rule expands public companies’ disclosure requirements to include certain greenhouse gas (GHG) emissions data […]

A Comparative Analysis of the SEC’s Climate Disclosure Proposal

This piece previously appeared in the CLS Blue Sky Blog. In the global effort to protect the earth’s climate, the pace of regulation is rivaled only by the speed of technological innovation. What seemed improbable just a few years ago – requiring large companies to measure and report annual greenhouse […]

The SEC’s Final Climate Disclosure Rule Must Respond to Emerging Legal Risks

It has been more than a year and a half since the Securities and Exchange Commission (SEC) proposed its climate-related disclosure rule. In the interim, lawsuits in the ESG and regulatory space have constricted the SEC’s path to promulgating a final rule that will survive judicial review. This blog post […]

Reckoning with risk: Recent developments in climate and U.S. financial regulation

Since President Biden took office in January 2021, his administration has been proactive in its efforts to fulfill his campaign promise to place climate issues at the forefront of his presidential agenda. Two executive orders, Executive Orders (EOs) 13990 and 14008, both issued within a week of  President Biden’s inauguration, […]