March 28, 2024
Climate Disclosure: Redline of Proposed vs. Final Rule Text
When the Commission adopted climate disclosure rules earlier this month, it went to great lengths to demonstrate that the final rules incorporated feedback from the thousands of comment letters that were submitted in response to the proposal. In the open meeting at which the new rules were adopted, several of the Commissioners discussed ways in which the final rules differed from the proposal – which Meredith helpfully summarized for us all at the time.
To see how these accommodations are reflected in the actual line-item regulations, check out this 101-page redline that compares the final provisions of Reg S-X, Reg S-K, the affected forms and other statutes to what the Commission originally proposed. It’s wild that this redline tops 100 pages! But it is a lot quicker to read than the full 886-page adopting release – and it’s a good tool to help absorb the final rules.
– Liz Dunshee