This event is complete.
The Securities and Exchange Commission (SEC) finalized its long-awaited “SEC Rules to Enhance and Standardize Climate-Related Disclosures for Investors", which will require most companies publicly traded in the United States to report their scope 1 & 2 emissions and business impact from climate-related risks, should this information be deemed material.
Globally, regulators are increasing reporting obligations for climate disclosure. This ruling and the recently passed California climate-related disclosure requirements signify an important step forward in climate policy in the United States.