SEC Climate Disclosure Rule: Paused but Reporting Requirements Remain

The Securities and Exchange Commission (SEC) rule “Enhancement and Standardization of Climate‐Related Disclosures for Investors” 1 (climate rule) was adopted in March 2024 to standardize climate risk disclosures by public companies and public offerings for investors.

Authors

Publication Details

Journal
Climate and Energy
Published
2025-05-07
DOI
https://doi.org/10.1002/gas.22466
Primary Topic
Auditing, Earnings Management, Governance
Type
article
Field-Weighted Citation Impact
0.00
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article

SEC Climate Disclosure Rule: Paused but Reporting Requirements Remain

David W. South
Climate and Energy
Auditing, Earnings Management, Governance
article

SEC Climate Disclosure Rule: Paused but Reporting Requirements Remain

David W. South
article en

Abstract

The Securities and Exchange Commission (SEC) rule “Enhancement and Standardization of Climate‐Related Disclosures for Investors” 1 (climate rule) was adopted in March 2024 to standardize climate risk disclosures by public companies and public offerings for investors.

Climate and EnergyVol. 41(11)
Openalex Percentile: Top 86%
Auditing, Earnings Management, Governance
DOIOpen Access PDFOpenAlex
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SEC Climate Disclosure Rule: Paused but Reporting Requirements Remain — David W. South · Climate and Energy (2025) | TGRS Research Map | TGRS