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Question mark over US climate disclosure rule as SEC puts it on pause

The SEC received more than 24,000 comments in response to its initial consultation on the climate disclosure rule, and ultimately removed the proposed requirement for companies to report their Scope 3 emissions (Photo: Saul Loeb/AFP via Getty Images)
The SEC received more than 24,000 comments in response to its initial consultation on the climate disclosure rule, and ultimately removed the proposed requirement for companies to report their Scope 3 emissions (Photo: Saul Loeb/AFP via Getty Images)

Even if the Securities and Exchange Commission’s attempt to introduce its disclosure rule fails, many major US companies are already subject to climate reporting demands

The future of the new US climate disclosure rule looks uncertain, after the US Securities and Exchange Commission announced on April 4 that it has paused implementation in light of various legal challenges from states and business groups.

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