SEC Adopts New Rules for Climate-Related Disclosures

Harvard Law School Forum on Corporate Governance

Brian V. Breheny Raquel Fox Marc S. Gerber

Partners Brian Breheny, Marc Gerber and Raquel Fox discuss the SEC’s recently adopted new rules mandating climate-related disclosures in public companies’ annual reports and registration statements. Though scaled back from the proposed rules, the final rules add potentially extensive climate-related disclosure requirements. Possible required disclosure items include climate-related:

  • Risks and their impacts on business strategy and outlook.
  • Mitigation or adaptation activities.
  • Targets or goals.
  • Risk oversight and governance.