Work

SEC Climate Disclosure Rule: Paused but Reporting Requirements Remain

Year: 2025

Type: article

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.

Source: Climate and Energy

DOI: 10.1002/gas.22466

Author: David W. South

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Climate action

Open Access status: bronze

OpenAlex ID: W4410155309

FWCI: 0.916

Cites: 1

Cited by: 1

Related to: 10