The SEC’s Final Climate Disclosure Rule: Interrogating Preemption and Coherence with Other Domestic Regimes
Law Columbia
MARCH 29, 2024
The report must detail the company’s “climate-related financial risk,” defined as: a material risk of harm to the company’s financial outcomes related to physical and transition risks of climate change. The GHGRP includes Scope 1 emissions, which must be reported at the individual facility level.
Let's personalize your content