Scope
Would have applied to SEC registrants (large accelerated filers for GHG)
United States · rule
SEC Climate Disclosure Rules
SEC Release 33-11275 (Reg S-K subpart 1500 / S-X Art. 14)
Penalties
None
Last verified
2026-08-22
In plain language
What this law does
The SEC's 2024 climate rules (Dictionary termClimate riskThe potential for adverse consequences arising from the interaction of climate-related hazards, exposure, vulnerability and responses to climate change.Read the full definition disclosure, Scope 1/2 with attestation for large filers, financial-statement weather metrics) never took effect; the Commission proposed rescission in May 2026 after abandoning its legal defence.
Formal requirements
What the law requires
Reviewed provisions grouped by practical purpose. Use the official text for the full legal context.
Key dates
Definitions and disclosures in the withdrawn SEC climate rule — "climate-related risks", "material" (existing securities-law standard), Scope 1/Scope 2 attestation for LAFs (large accelerated filers); severe weather events and other natural conditions (1% disclosure threshold in financial statements).
SEC Climate Rule (adopted Mar 2024; stayed Apr 2024; abandoned in court 2025) · instrument-level citation
Required documents
Regulation S-K Subpart 1500 — (items 1500–1507) and Regulation S-X Article 14 (financial statement disclosures) — never effective; litigation mooted after SEC withdrew defence (Mar 2025).
SEC Climate Rule (adopted Mar 2024; stayed Apr 2024; abandoned in court 2025) · instrument-level citation
Claims
Explore claims affected by this source
Search or filter the reviewed connections, then open one claim for its full market-by-market assessment.
- “Net zero by 2050” (entity target)Dictionary termNet zeroA state in which anthropogenic greenhouse-gas emissions are balanced by anthropogenic removals over a specified period and within a defined boundary.Read the full definition
Why this claim is connected
Reasonable basis; securities-law risk for forward-looking statements by issuers