{"title":"美国证券交易委员会气候披露规则：暂停，但报告要求仍然存在","authors":"David W. South","doi":"10.1002/gas.22466","DOIUrl":null,"url":null,"abstract":"<p>The Securities and Exchange Commission (SEC) rule “Enhancement and Standardization of Climate-Related Disclosures for Investors”<sup>1</sup> (climate rule) was adopted in March 2024 to standardize climate risk disclosures by public companies and public offerings for investors.</p>","PeriodicalId":100259,"journal":{"name":"Climate and Energy","volume":"41 11","pages":"27-32"},"PeriodicalIF":0.0000,"publicationDate":"2025-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"SEC Climate Disclosure Rule: Paused but Reporting Requirements Remain\",\"authors\":\"David W. South\",\"doi\":\"10.1002/gas.22466\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>The Securities and Exchange Commission (SEC) rule “Enhancement and Standardization of Climate-Related Disclosures for Investors”<sup>1</sup> (climate rule) was adopted in March 2024 to standardize climate risk disclosures by public companies and public offerings for investors.</p>\",\"PeriodicalId\":100259,\"journal\":{\"name\":\"Climate and Energy\",\"volume\":\"41 11\",\"pages\":\"27-32\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2025-05-07\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Climate and Energy\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1002/gas.22466\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Climate and Energy","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/gas.22466","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
SEC Climate Disclosure Rule: Paused but Reporting Requirements Remain
The Securities and Exchange Commission (SEC) rule “Enhancement and Standardization of Climate-Related Disclosures for Investors”1 (climate rule) was adopted in March 2024 to standardize climate risk disclosures by public companies and public offerings for investors.
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