SEC Climate Rule
SEC Release No. 33-11275 — The Enhancement and Standardization of Climate-Related Disclosures for Investors
Sujet : publication ESG · Niveau : national
Aujourd’hui
Rule stayed since Apr 2024; rescission proposed 29 May 2026 (FR 3 Jun 2026, comments closed 3 Aug 2026); no final vote yet.
Résumé
La SEC a adopté des règles de publication climat en mars 2024, puis les a suspendues pendant le contentieux. En 2025, elle a cessé de les défendre et, le 29 mai 2026, a proposé de les abroger. Aucune entreprise n'est tenue de les appliquer aujourd'hui.
Qui est concerné
- Chiffre d’affaires
- not specified (phase-in by filer status)
- Effectif
- non précisé
- Cotée en bourse
- cotées seulement
- Secteurs
- All sectors
- Activités déclencheuses
- SEC-registered issuer filing 10-K/20-F
- Securities registration statement
- Portée hors territoire
- Oui
Applies to foreign private issuers filing with the SEC; no direct duty on non-US suppliers.
- Exemples
- US large accelerated filer
- Foreign private issuer listed on NYSE
- Nasdaq-listed mid-cap
Ce que la loi exige
- Disclose material climate risks and their effect on strategy (rule stayed)
- Disclose material Scope 1 and 2 emissions for larger filers (rule stayed)
- Report severe weather costs in financial statement notes (rule stayed)
Sanctions
No specific fines in the rule; general federal securities law remedies would apply. Not enforceable while stayed.
Ce que cela change pour un fournisseur en Chine
No direct obligation. US buyers face less SEC pressure on climate data, but California SB 253 and EU rules still drive emission data requests to Chinese suppliers.
Preuves attendues
- Scope 1 and 2 emissions data on request
- Energy consumption records
- Climate risk notes for key sites
Niveaux : Tier 1