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Investors, bipartisan former officials, others defend SEC climate risk disclosure rule

Abstract Extreme weather caused by climate change is a threat to human health and safety, but it is also increasingly the cause of serious economic disruptions. And in the transition to a lower carbon economy, companies are navigating both opportunities and challenges. The Securities and Exchange Commission (SEC) recently adopted…
Marie Li
August 22, 2024
Agency FilingFinancial DisclosureFinancial RegulationRegulatory Activities

Amicus Brief in Case Challenging SEC Climate-Related Financial Disclosure Rules

In March 2024, the Securities and Exchange Commission (SEC) finalized its rules on The Enhancement and Standardization of Climate-Related Disclosures for Investors (Rules). The Rules will require public companies in the United States to make certain climate-related disclosures in their registration statements and annual reports, giving investors critical information to…
Financial DisclosureFinancial RegulationJournal ArticleRegulatory Activities

The Boundaries of Corporate Physical Climate Risk: Definitions and Frameworks

This white paper examines the concept of corporate physical climate risk and how it is reported in company disclosures. First, the paper presents the emerging market of climate analytics and how various firms in this market purport to measure physical climate risk. Next, the paper examines the current state of…
Event/ConferenceFinancial DisclosureFinancial Regulation

Webinar: What’s Next for Corporate Climate Disclosure?

Organizations Involved: Sabin Center Abstract Climate disclosure rules have recently been finalized by the SEC, California, the European Union, and the International Sustainability Standards Board (ISSB). Please watch to hear our distinguished panelists discuss the implications of these regimes. How will the relatively weaker SEC requirements shape the market alongside…
Blog/News ArticleFinancial DisclosureRegulatory Activities

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

Organizations Involved: Sabin Center Source: Climate Law Abstract This blog explores preemption questions in the context of the SEC's new climate rule and other domestic disclosure frameworks: California’s climate-disclosure laws and the Environmental Protection Agency (EPA)’s GHG emissions reporting regime. It is the third in a series of three blogs that address specific…
Agency FilingFinancial DisclosureFinancial RegulationRegulatory Activities

Amicus Brief on Major Questions Doctrine in Fifth Circuit Case Over DOL’s 2022 Investment Duties Rule

The Institute for Policy Integrity filed an amicus brief in the Fifth Circuit arguing that the lower court correctly concluded the Department of Labor's 2022 Investment Duties Rule does not trigger the major questions doctrine because past regulatory practice demonstrated the case was not extraordinary enough to trigger the doctrine.…
Blog/News ArticleFinancial DisclosureRegulatory Activities

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

Organizations Involved: Sabin Center Source: Climate Law Abstract This post addresses two aspects of SEC’s climate rulemaking process: should the rule have been re-proposed, and, more importantly, how might the SEC update and strengthen the rule going forward. It is the second in a series of three blogs that address…
Adaptation as Risk ManagementFinancial DisclosureFinancial RegulationRegulatory ActivitiesReportRisk Management

An Investor Guide to the SEC Rule on Climate-Related Disclosures

On March 6, 2024, the Securities and Exchange Commission (SEC) issued a final rule for “The Enhancement and Standardization of Climate-Related Disclosures for Investors.” The rule requires covered companies to disclose certain types of climate-related information, bringing climate risk disclosure on par with other financial reporting requirements for publicly traded…
Blog/News ArticleFinancial DisclosureRegulatory Activities

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

Organizations Involved: Sabin Center Source: Climate Law Abstract Nearly two years and 24,000 public comments after its proposal, the Securities and Exchange Commission (SEC) released its final climate disclosure rule March 6th, formally titled “The Enhancement and Standardization of Climate-Related Disclosures for Investors.” This blog offers a summary of the final…
Agency FilingFinancial DisclosureFinancial RegulationRegulatory Activities

Comments to CFTC on Proposed Guidance on Voluntary Carbon Credit Derivatives (Policy Integrity)

Organizations Involved: Institute for Policy Integrity Source: Institute for Policy Integrity Abstract In December 2023, the Commodity Futures Trading Commission (CFTC) proposed guidance that identifies key features of high-integrity voluntary carbon credits (VCCs) for exchanges that list certain VCC derivatives. The Institute for Policy Integrity submitted comments that highlight additional…