Deloitte
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Chapter 4 — Other Registration Statement Reporting

4.7 Climate-Related Disclosures

4.7 Climate-Related Disclosures

On March 6, 2024, the SEC issued a final rule that requires registrants to provide climate disclosures in their annual reports and registration statements, including IPOs. The final rule applies to all issuers, including SRCs and EGCs. The final rule was scheduled to become effective on May 28, 2024; however, the SEC has voluntarily stayed the rule’s effective date pending judicial review. For more information about the final rule on climate-related disclosures, see Deloitte’s March 15, 2024 (updated April 8, 2024), Heads Up.

Footnotes

2
See SEC Interpretive Release No. 33-9106.