“Atkins has expressed skepticism about the SEC’s role in mandating environmental, social, and governance (ESG) disclosures. His preference for a materiality-based framework suggests he may seek to scale back or revise the SEC’s climate-related disclosure rule, which has faced legal challenges.”

[COMMENTARY] Mr. Atkins might be less interested in specific ESG disclosures, but he does seem to favor disclosures that are material to a company’s operations. Also, according to a recent KPMG survey “sustainability reporting has become part of business as usual for almost all of the world’s largest 250 companies and a large majority of the top 100 companies in each country,territory or jurisdiction.”
What to Expect from SEC Chair Paul Atkins: Potential Reforms and Priorities, by Anderson P.C., December 9, 2024, Lexology, USA.