Litigation threats seen delaying SEC climate disclosure rules

Efforts to demonstrate materiality of exposures to investment decision-making is taking longer than expected, say lawyers

Securities and Exchange Commission
Photo: Andriy Blokhin/Alamy Stock Photo

Efforts by the US Securities and Exchange Commission (SEC) to ensure the drafting of its landmark climate risk disclosures rulemaking is legally watertight are taking longer than expected, securities lawyers say, risking delays to the rulemaking’s publication.

The watchdog’s anticipated rulemaking on climate disclosures – which could force companies to reveal their exposure to greenhouse gas emissions, financial impacts of climate change and their progress towards mitigating them – has proved to

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