The SEC’s Final Climate Disclosure Rule: Key Requirements, and the Materiality Threshold
Law Columbia
MARCH 11, 2024
LAFs must comply with most disclosures for fiscal year beginning (FYB) 2025, FYB 2026 for GHG emissions and the remaining required disclosures, and reach limited assurance for their GHG emissions disclosures for FYB 2029. In practice, this means initial disclosures under the regime will be filed in 2026.
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