SEC Climate Disclosure Rule
Presentation, filing location and structured data – SEC Climate Disclosure Rule

SEC Climate Disclosure Rule 1508: Item 1508: Inline XBRL tagging of the climate disclosures

What does 1508 require?

Provide the subpart 1500 disclosure in an Interactive Data File under Rule 405 of Regulation S-T (Rule 405(b)(4)(vii)) in accordance with the EDGAR Filer Manual; the Article 14 financial statement notes are tagged under the existing rules for financial statements. Tagging applies from fiscal years beginning in 2026 for large accelerated and accelerated filers and 2027 for other registrants.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

Other controls in Presentation, filing location and structured data – SEC Climate Disclosure Rule

Query this from an agent

The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.