The Enhancement and Standardization of Climate-Related Disclosures for Investors; Delay of Effective Date

概要

On March 28, 2024, the Securities and Exchange Commission ("Commission") published final rules in the Federal Register, titled "The Enhancement and Standardization of Climate-Related Disclosures for Investors" ("Final Rules" or "Rules"), in order to amend its rules under the Securities Act of 1933 ("Securities Act") and Securities Exchange Act of 1934 ("Exchange Act") to require registrants to provide certain climate-related information in their registration statements and annual reports. The Final Rules were to become effective on May 28, 2024. This document announces that the effective date of the Final Rules is delayed pending the completion of judicial review in consolidated proceedings in the Eighth Circuit.