On 6 March 2024, the US Securities and Exchange Commission (SEC) adopted final rules that will require public companies to make disclosures about climate-related risks. On 4 April 2024, the SEC stayed the rules to “facilitate the orderly judicial resolution” of pending legal challenges. Read PwC’s US In depth regarding the final rules for more information.
As preparers may be caught by a combination of the recently released IFRS Sustainability Disclosure Standards, European Sustainability Reporting Standards and the SEC's proposed climate rule, our In depth provides helpful insight and guidance on these three sustainability reporting frameworks.
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