SEC to Vote on Climate Disclosure Rule at March 6 Meeting

The SEC has released the agenda for its open meeting on March 6, 2024, at which it is expected to vote on whether to adopt a final rule on enhancing and standardizing disclosures about climate-related information. Under the proposed rule, which was issued two years ago, a registrant would be required to provide disclosures about greenhouse gas emissions (with attestation for Scope 1 and Scope 2 disclosures), certain financial statement disclosures, and qualitative and governance disclosures within its registration statements and annual reports (e.g., Form 10-K).