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USA – February 2025
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The US Securities and Exchange Commission (SEC) Climate Disclosure Rules for Public Companies: Implications for Corporate Finance Lawyers
The US SEC’s climate-related disclosure rules for public companies address critical areas such as corporate governance risk-based decision-making greenhouse gas emissions and disclosure certification. This briefing analyses these components highlighting key differences between the final and proposed rules while offering valuable insights and practical guidance for corporate finance lawyers dealing with US capital markets.
Background of the SEC’s climate-related disclosure rules
Since the 2010s international capital markets have been moving towards a more comprehensive disclosure framework guided by the concept of “Environmental Social and Governance” (ESG).1 In response the US Securities and Exchange Commission (SEC) issued the Commission Guidance Regarding Disclosure Related to Climate Change in 2010.2 This guidance identified four sources of climate-related risks:
- domestic regulation;
- international agreements;
- indirect consequences of...
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