On March 6, 2024, the US Securities and Exchange Commission approved final rules requiring companies to disclose certain climate-related information in registration statements and annual reports.
In this resource, Latham & Watkins ESG Practice:
- explains the requirements set forth in the final rules;
- provides details on the differences between the proposed rules and the final rules;
- outlines a high-level summary on how the final rules are likely to influence the global climate reporting landscape; and
- sets forth practicalities and next steps for compliance.
Authors: Paul A. Davies , Sarah E. Fortt, and Betty M. Huber (Latham & Watkins LLP)
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