Sima Zoghbi

Mar 12, 2024 | lexology.com | Adam Brandt |Adam Miller |Chadwick P. Reynolds |Roger E. Lautzenhiser |Sima Zoghbi

On March 6, 2024, the U.S. Securities and Exchange Commission (SEC) adopted a final rule that will require public companies to provide certain climate-related information in their registration statements and annual reports. The final rule imposes the disclosure of climate-related risks under new subpart 1500 of Regulation S-K and the disclosure of the certain financial statement impacts of climate-related matters under new Article 14 of Regulation S-X.