The Securities and Exchange Commission Finalizes a Narrower Climate-Related Risk Disclosure Rule
On March 6, 2024, the SEC narrowly voted to release its long-awaited final climate-related risk disclosure rule requiring public companies to report on material climate-related risks that affect the business and, for some large companies, greenhouse gas emissions. Sara Dewey, senior staff attorney with the Harvard Law School Environmental & Energy Law Program, reviews key components of the rule, including its legal authority, changes from the proposal, and the legal challenges already underway.
Wed, Mar 27, 2024