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Data / Federal rules / 2024-05137

The Enhancement and Standardization of Climate-Related Disclosures for Investors

The Securities and Exchange Commission published this final rule in the Federal Register on March 28, 2024. It took effect on May 28, 2024.

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What the agency says

The Securities and Exchange Commission ("Commission") is adopting amendments to its rules under the Securities Act of 1933 ("Securities Act") and Securities Exchange Act of 1934 ("Exchange Act") that will require registrants to provide certain climate-related information in their registration statements and annual reports. The final rules will require information about a registrant's climate- related risks that have materially impacted, or are reasonably likely to have a material impact on, its business strategy, results of operations, or financial condition. In addition, under the final rules, certain disclosures related to severe weather events and other natural conditions will be required in a registrant's audited financial statements.

Key facts

Document number
2024-05137
Type
Final rule
Action
Final rules
Agency
Securities and Exchange Commission
Published
March 28, 2024
Takes effect
May 28, 2024
Dates
Effective date: These final rules are effective on May 28, 2024.
Docket
Release Nos. 33-11275; 34-99678; File No. S7-10-22
Regulation ID (RIN)
3235-AM87
Code of Federal Regulations
17 CFR 210; 17 CFR 229; 17 CFR 230; 17 CFR 232; 17 CFR 239; 17 CFR 249
Topics
Accountants; Accounting; Administrative practice and procedure; Reporting and recordkeeping requirements; Securities
Pages
254

The document on federalregister.gov PDF

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Everything from the Securities and Exchange Commission · Rules on accountants · Rules on accounting · Rules on administrative practice and procedure · Published in March 2024

Read from the Federal Register API, last updated 2026-10-24. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.