On March 6, 2024, the Securities and Exchange Commission (SEC) took significant steps by adopting rules aimed at enhancing and standardizing climate-related disclosures for public companies and in public offerings. These final rules will require that registrants provide information about climate-related risks that have materially impacted their business strategy, results of operations, or financial conditions, or are reasonably likely to do so. Additionally, the rules mandate certain disclosures related to severe weather events and other natural conditions in a registrant’s audited financial statements. The goal is to provide investors with comprehensive and reliable information about the financial effects of climate-related risks and their management.

https://www.sec.gov/news/press-release/2024-31
https://www.sec.gov/files/rules/final/2024/33-11275.pdf