2026-11091Proposed RuleWallet

SEC Proposes to Scrap Corporate Climate Reporting Rules

Published Date: 6/3/2026

Proposed Rule

Summary

The SEC wants to cancel rules that made companies share climate-related info in their reports. This change affects public companies who no longer have to report on climate risks, saving them time and money. Comments on this proposal are open until August 3, 2026, so people can share their thoughts before it’s final.

Analyzed Economic Effects

4 provisions identified: 2 benefits, 0 costs, 2 mixed.

Rescinds mandatory climate disclosures

The SEC proposes to rescind the 2024 amendments that would have required registrants (public companies) to provide climate-related information in registration statements and annual reports. If finalized, public companies would no longer be required to make those mandated climate disclosures, removing the compliance obligation the Commission had adopted in 2024.

Eliminates GHG reporting and attestations

The Final Rules required large accelerated filers (LAFs) and certain accelerated filers (AFs) to disclose Scope 1 and Scope 2 greenhouse gas (GHG) emissions (expressed in CO2e), methodologies, and file attestation reports. The attestation timing in the Final Rules required an AF to file a limited-assurance attestation beginning the third fiscal year after the compliance date and an LAF to file limited assurance beginning the third fiscal year and reasonable assurance beginning the seventh fiscal year; the rescission would remove those requirements.

Removes board oversight and risk-management disclosures

Under the Final Rules, registrants had to disclose any board oversight of climate-related risks (regardless of materiality) and management's role in assessing and managing material climate-related risks, plus processes for identifying, assessing, and managing those risks. The proposed rescission would eliminate these mandated governance and risk-management climate disclosures.

Removes financial statement climate effects disclosures

The Final Rules required registrants to disclose financial statement effects of severe weather and other natural conditions (capitalized costs, expenditures expensed, charges, and losses, subject to one percent and de minimis thresholds) and costs related to carbon offsets and renewable energy credits (RECs) when material to climate-related targets. The proposed rescission would eliminate those mandated financial-statement climate disclosures.

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Key Dates

Published Date
Comments Due
6/3/2026
8/3/2026

Department and Agencies

Department
Independent Agency
Agency
Securities and Exchange Commission
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