The SEC has adopted a final rule will that require certain registered companies to disclose material climate data beginning in 2025, including Scope 1 and Scope 2 greenhouse gas emissions, as early as 2026.
The 3–2 vote by SEC commissioners to adopt The Enhancement and Standardization of Climate-Related Disclosures for Investors came nearly two years after the rule was proposed and after the commission had received nearly 24,000 comments.
The 886-page rule doesn't include any requirements related to Scope 3 greenhouse gas (GHG) emissions, but other GHG disclosures deemed material will begin to affect public companies registered with the SEC as early as fiscal year 2026. Read more.