SEC

3 posts

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, […]

New California Legislation Would Be a Major Step Forward for Climate Disclosure

This piece previously appeared in the CLS Blue Sky Blog. The Securities and Exchange Commission regulations on climate disclosure, first proposed in March 2022 and likely to be issued in final form in October 2023,[1] have drawn considerable controversy and face an uncertain fate in the inevitable litigation.[2] Much less attention has […]

Global Consensus is Emerging on Corporate Scope 3 Disclosures. Will the SEC Lead or Lag?

2023 is a significant year for corporate climate disclosure rules: regulators around the world are issuing or strengthening their disclosure requirements for registered companies pertaining to sustainability and climate-related financial risk. In Europe, the European Commission plans to finalize initial reporting standards for corporate sustainability reporting by June. UK regulators […]