Guide
CLIMATE-RELATED DISCLOSURES FOR U.S. BUSINESSES
The SEC’s new climate disclosure rules require publicly traded U.S. companies to provide clearer reporting on climate‑related risks, greenhouse gas emissions, mitigation efforts and governance. These rules mark a major shift in sustainability reporting and will significantly influence corporate accountability and investor expectations. Alongside the SEC requirements, California’s climate bills SB 253 and SB 261 and global mandates like the CSRD expand disclosure obligations even further. Together, these regulations push businesses toward greater transparency, standardized reporting and more robust climate‑risk management across their operations and supply chains.
