The SEC recently stayed its March 2024 final rule, The Enhancement and Standardization of Climate-Related Disclosures for Investors, to avoid regulatory uncertainty for companies that might have been subject to the rule as litigation proceeds. The SEC has stayed its recent climate rule but not its expectations on climate disclosure by issuers; the the legal filing explicitly does not stay the SEC 2010 climate guidance. Download the PDF below for a look at what public companies should consider for 3Q filings while the status of the SEC’s final rule moves through the legal process.
If you have any questions or need assistance, please reach out to a professional at Forvis Mazars.