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SEC votes to require company climate disclosures with scaled-back rule

Long-awaited US regulation drops proposed ‘scope 3’ emissions reporting in face of legal threats

The US securities regulator has enacted a rule that for the first time will require company disclosures on climate risks, even as the measure lacks some bolder mandates included in an initial proposal two years ago.

The Securities and Exchange Commission’s long-awaited, contentious rule is a pillar of chair Gary Gensler’s agenda. While the SEC has previously issued guidance on disclosure related to climate change, the new measure approved on Wednesday marks the first time the agency has crafted a rule specifically dedicated to it.

“Far more investors are making investment decisions that are informed by climate risk, and far more companies are making disclosures about climate risk” since the last guidance was issued in 2010, Gensler said before he and his fellow SEC commissioners voted 3-2 to pass the rule in Washington.

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