On March 21st, 2022, the United States Securities and Exchange Commission (SEC) released a draft rule for the Enhancement and Standardization of Climate-Related Disclosures for Investors. The passing of the SEC climate rule on March 6th, 2024, is a landmark moment in U.S. climate policy and sets a precedent for future legislation on sustainability-related financial reporting in the U.S. But what does this mean for companies and investors?
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