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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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The information in any resource collected in this virtual library should not be construed as legal advice or legal opinion on specific facts and should not be considered representative of the views of its authors, its sponsors, and/or ACC. These resources are not intended as a definitive statement on the subject addressed. Rather, they are intended to serve as a tool providing practical advice and references for the busy in-house practitioner and other readers.