Comparison of SEC Final Rules on Climate Disclosure with ISSB Standard, EU CSRD/ESRS Requirements

Comparison of the SEC's Final Climate Disclosure Rules with the ISSB Standard, EU CSRD/ESRS Requirements, and California's “Climate Responsibility Package” Disclosure On March 6, 2024, the Securities and Exchange Commission (“SEC”) completed its the long-awaited climate change disclosure rules (the “Final Rules”), which set out what climate-related information US-listed companies (including foreign private issuers (“FPIs”) will be required to disclose in their SEC filings. See See our previous publications on the Final Rules here and here. Europe has also adopted climate disclosure rules. See our previous publications on the Corporate Sustainability Reporting Directive ('CSRD') and the European Sustainability Reporting Standards ('ESRS').More on lexology.com)