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Overview
Our publication summarizes the SEC’s final rules requiring registrants to include certain climate-related information in their registration statements and annual reports. In a change from the proposal, the rules will not require disclosures of Scope 3 greenhouse gas emissions. They also further incorporate the US Supreme Court’s definition of materiality and give companies more time to comply. The compliance dates depend on a registrant’s filer status and the type of disclosure. The rules will be phased in starting in fiscal year 2025.
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