On March 6, 2024, the Securities and Exchange Commission adopted final rules for the enhancement and standardization of climate-related disclosures for investors. The rules require a domestic or foreign registrant to include certain climate-related information in its registration statements and periodic reporting, such as on Form 10-K, including:
Material climate-related risks and their actual or potential material impacts on the registrant’s strategy, business model, and outlook;
The registrant’s board of directors’ oversight of climate-related risks and relevant risk management processes;