“Material climate-related disclosures will be required for SEC registrants (which comprise approximately 10,000 companies) as part of their annual filing, allowing investors to look at audited, temporally aligned financial and climate disclosures for the same period, at the same time. “

[COMMENTARY] These are the type of regulations I’ve been advocating for — for about fifty years! I particularly like the audited aspect of the regulations.
The SEC’s Climate Disclosure Rule: A Step in the Right Direction, by Arthur Carabia, Alicia White, and Thomas Kuh, March 8, 2024, Sustainalytics, USA.