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SEC RIN: 3235-AM87 Publication ID: Fall 2023 
Title: Climate Change Disclosure 

The Division is considering recommending that the Commission adopt rule amendments to enhance registrant disclosures regarding issuers’ climate-related risks and opportunities.  The proposed rules would require information about a registrant’s climate-related risks that are reasonably likely to have a material impact on its business, results of operations, or financial condition. The proposed rules would also require disclosure of a registrant’s greenhouse gas emissions and certain climate-related financial metrics in a registrant’s audited financial statements.

Agency: Securities and Exchange Commission(SEC)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 17 CFR 210.14-01    17 CFR 210.14-02    17 CFR 229.1500    17 CFR 229.1501    17 CFR 229.1502    17 CFR 229.1503    17 CFR 229.1504    17 CFR 229.1505    17 CFR 229.1506    17 CFR 239.11    17 CFR 239.18    17 CFR 249.25    17 CFR 249.34    17 CFR 249.210    17 CFR 249.220f    17 CFR 249.306    17 CFR 249.308a    17 CFR 249.310    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 15 U.S.C. 77g    15 U.S.C. 77j    15 U.S.C. 77s(a)    15 U.S.C. 77z-3    15 U.S.C. 78c(b)    15 U.S.C. 78l    15 U.S.C. 78m    15 U.S.C. 78o    15 U.S.C. 78mm    ...   
Legal Deadline:  None
Action Date FR Cite
NPRM  04/11/2022  87 FR 21334   
NPRM Comment Period Extended  05/12/2022  87 FR 29059   
NPRM Comment Period End  06/17/2022 
NPRM Comment Period Reopened  10/18/2022  87 FR 63016   
NPRM Comment Period End  11/01/2022 
Final Action  04/00/2024 
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Elliot Staffin
Division of Corporation Finance
Securities and Exchange Commission
100 F Street NE,
Washington, DC 20549
Phone:202 551-3243