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Greenhouse Gas Emissions Risk Assessment Disclosure Requirements

Fenwick & West LLP

CARB Releases FAQs on California’s Corporate Greenhouse Gas Reporting and Climate-Related Financial Risk Disclosure Programs

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On July 9, 2025, the California Air Resources Board (CARB) released a set of Frequently Asked Questions regarding California’s Climate Corporate Data Accountability Act (SB 253) and the Climate-Related Financial Risk Act (SB...more

Fenwick & West LLP

CARB to Hold Virtual Public Workshop Regarding California’s Corporate Climate Disclosure Rules

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The California Air Resources Board (CARB) has announced that it will hold a virtual public workshop to “support the development of California’s Corporate Greenhouse Gas Reporting Program,” as reflected in The Climate...more

ArentFox Schiff

CARB Relaxes Carbon Emission Reporting Requirements and Seeks Comment on Reporting and Risk Disclosure Requirements

ArentFox Schiff on

The California Air Resources Board (CARB) announced this month that it will use enforcement discretion for the first greenhouse gas (GHG) emission reports due in 2026 to allow regulated businesses (doing business in...more

Latham & Watkins LLP

CARB Will Not Fully Enforce California’s Climate Corporate Data Accountability Act in 2026

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CARB will not penalize reporting entities for incomplete Scope 1 and 2 emissions disclosures under SB 253, irritating lawmakers and raising the specter of oversight hearings....more

Latham & Watkins LLP

Litigation Over California’s Climate Disclosure Laws Continues to Discovery Phase

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In-scope entities should keep preparing for compliance with Senate Bills 253 and 261 as the lawsuit proceeds past an initial summary judgment motion....more

BCLP

California Climate Reporting Mandates Still On Track Following Limited Amendments

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As we previously reported, in 2023 California enacted the monumental climate disclosure laws SB 253 (the “Climate Corporate Data Accountability Act”) and SB 261 (the “Climate-Related Financial Risk Act”), with the first...more

Fenwick & West LLP

California Climate Laws May Be Delayed

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California Gov. Gavin Newsom is proposing delays to California climate laws SB 253 and SB 261. The first law will require certain companies to report their Scope 1 and 2 greenhouse gas (GHG) emissions beginning in 2026 and...more

Keating Muething & Klekamp PLL

SEC Adopts New Rules for Climate-Related Disclosures; Lawsuits Challenge New Rules

On March 6, 2024, the Securities and Exchange Commission adopted its highly anticipated climate-related disclosure rules. The rules faced public scrutiny since their proposal two years ago, with the SEC receiving more than...more

Mintz - Energy & Sustainability Viewpoints

SEC Approves Sweeping New Climate Disclosure Rule: Key Takeaways

The Securities & Exchange Commission ("SEC") issued its long-awaited final rule concerning climate disclosures, entitled “The Enhancement and Standardization of Climate-Related Disclosures for Investors” (“Climate Disclosure...more

Goodwin

The Coming Storm: Preparing for The SEC's Final Climate-Related Disclosure Rules

Goodwin on

On March 6, 2024, the U.S. Securities and Exchange Commission (SEC) adopted final rules that will require expansive new climate-related disclosures in Form 10-K and Form 20-F annual reports and most registration statements....more

WilmerHale

SEC Adopts Final Rules on Climate-Related Disclosures

WilmerHale on

On March 6, 2024, in a 3-2 vote along party lines, the SEC adopted the long-awaited final rules on climate-related disclosures. The proposed rules faced intense public scrutiny over the last two years, with the SEC receiving...more

Holland & Knight LLP

SEC Adopts Landmark Climate Disclosure Rules

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The U.S. Securities and Exchange Commission (SEC) on March 6, 2024, adopted a new slate of standardized climate-related disclosure rules for public companies and foreign private issuers. Adopted by a 3-2 vote, the final rules...more

King & Spalding

SEC Adopts Final Climate Disclosure Rules

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Proposed rules are moderately scaled-back in final version; Scope 1 and 2 are required if material; Scope 3 is out; compliance will still be burdensome - On March 6, 2024, by a split vote of 3-2, the U.S. Securities and...more

Stinson - Corporate & Securities Law Blog

SEC Adopts Final Climate Rules

The SEC adopted amendments to its rules under the Securities Act of 1933 and Securities Exchange Act of 1934 that will require registrants to provide certain climate related information in their registration statements and...more

Holland & Knight LLP

Weather You're Ready or Not, the Long Awaited SEC Climate Disclosure Rules Are Coming

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The SEC's five commissioners on March 6, 2024, will vote on whether to adopt long-awaited public company climate disclosure rules that would require registrants to report climate-related risks and metrics. In a Feb. 28, 2024,...more

BCLP

Dis-closing Time: Golden State Enacts Greenhouse Gas Reporting, Climate Risk Disclosure Requirements

BCLP on

Thousands of companies that do business in California will soon face new climate reporting mandates following Governor Gavin Newsom’s approval of SB 253 (the “Climate Corporate Data Accountability Act”) and SB 261 (the...more

Dorsey & Whitney LLP

How California’s Sweeping New Climate Laws May Impact Your Business

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California recently enacted two sweeping and unprecedented laws that will require virtually all large companies who do any amount of business in California in any industry or sector to disclose their direct and indirect...more

Mintz

SEC Re-Affirms Commitment to Climate Risk Disclosure Rule

Mintz on

On September 12, 2023, SEC Chairman Gensler testified before the Senate concerning a number of significant issues for the SEC. Among them was the SEC's still-pending rule on climate risk disclosures, which was first proposed...more

Pillsbury Winthrop Shaw Pittman LLP

Proposed Rule on Greenhouse Gas Emissions Would Impose Significant Compliance Obligations on Federal Contractors

The Federal Acquisition Regulatory Council recently issued a far-reaching proposed rule that includes significant compliance obligations for contractors related to their greenhouse gas emissions. Most federal contractors,...more

Bracewell LLP

Litigation and Enforcement Impact of the SEC's Proposed Rules on Climate-Related Disclosure

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The Securities and Exchange Commission’s Proposed Rules on Climate-Related Disclosure, released March 21, 2022, represent a significant change in public company disclosure requirements and, if adopted, will have far-reaching...more

Latham & Watkins LLP

Disclosing Climate-Related Risks and Metrics Under the SEC’s Proposed Rule

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What the proposed rule would mean for registrants and their filings with the SEC. The US Securities and Exchange Commission’s proposed climate disclosure rule, approved by a 3–1 vote on March 21, 2022, is the agency’s...more

Latham & Watkins LLP

ESG in 2022: 10 Things to Look Out For

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Corporate reporting (including SEC developments), climate change,  energy transition, supply chain management, and the mitigation of ESG-related litigation risk are expected to be the leading ESG themes of this year. As...more

Snell & Wilmer

SEC Reporting Update

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Amendments to Regulation S-K Items 300. In 2020, the Securities and Exchange Commission (“SEC”) adopted amendments to Items 301 (Selected Financial Data), Item 302 (Supplementary Financial Information), and Item 303...more

Mintz

SEC Chairman Gensler Offers Guidance On Potential Climate Risk Disclosures

Mintz on

In a speech yesterday in a webinar hosted by the Principles for Responsible Investment, SEC Chairman Gensler offered additional clarity on his thoughts concerning mandatory disclosures about climate risk. First,...more

Saul Ewing LLP

Biden Orders Climate Strategy by Fall

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President Biden yesterday issued an Executive Order directing the national climate adviser and director of the National Economic Council to develop a comprehensive, government-wide climate strategy by the end of September....more

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