SEC Climate Disclosure Rule
SEC Final Rule: The Enhancement and Standardization of Climate-Related Disclosures for Investors. Adopted March 6, 2024 (Release Nos. 33-11275; 34-99678). Requires registrants to disclose climate-related risks, governance, strategy, risk management, metrics, and GHG emissions in registration statements and annual reports. Phased compliance beginning 2025. Note: Subject to partial stay pending judicial review as of 2025.
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Framework Domains (3)
Governance Disclosures
Regulation S-K Item 1501: Climate-related governance disclosures
| Code | Title |
|---|---|
| SEC-CLIM-GOV-1 | Board Oversight of Climate Risks |
| SEC-CLIM-GOV-2 | Board Competency |
| SEC-CLIM-GOV-3 | Management's Role |
Risk Management Disclosures
Regulation S-K Item 1503: Climate-related risk management
| Code | Title |
|---|---|
| SEC-CLIM-RM-1 | Risk Identification and Assessment Process |
| SEC-CLIM-RM-2 | Risk Management Integration |
Strategy Disclosures
Regulation S-K Item 1502: Climate-related strategy disclosures
| Code | Title |
|---|---|
| SEC-CLIM-STR-1 | Material Climate-Related Risks |
| SEC-CLIM-STR-2 | Physical and Transition Risks |
| SEC-CLIM-STR-3 | Actual and Potential Impacts |
| SEC-CLIM-STR-4 | Financial Estimates and Assumptions |
| SEC-CLIM-STR-5 | Transition Plan |
| SEC-CLIM-STR-6 | Scenario Analysis |
Maps to 421 other frameworks
Frequently Asked Questions
What is SEC Climate Disclosure Rule?
SEC Climate Disclosure Rule is a compliance framework from United States with 3 domains and 11 controls. SEC Final Rule: The Enhancement and Standardization of Climate-Related Disclosures for Investors. Adopted March 6, 2024 (Release Nos. 33-11275; 34-99678). Requires registrants to disclose climate-related risks, governance, strategy, risk management, metrics, and GHG emissions in registration statements and annual reports. Phased compliance beginning 2025. Note: Subject to partial stay pending judicial review as of 2025. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
How many controls does SEC Climate Disclosure Rule have?
SEC Climate Disclosure Rule has 11 controls organised across 3 domains. The largest domains are Strategy Disclosures (6 controls), Governance Disclosures (3 controls), Risk Management Disclosures (2 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
What frameworks does SEC Climate Disclosure Rule map to?
SEC Climate Disclosure Rule maps to 421 other compliance frameworks. The top mapping partners are IRM Enterprise Risk Management Framework (Institute of Risk Management) (45% coverage), SASB Standards (ISSB Integrated) (45% coverage), SSAE 18 — Attestation Standards (SOC Reporting) (45% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I get started with SEC Climate Disclosure Rule compliance?
Start your SEC Climate Disclosure Rule compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about SEC Climate Disclosure Rule requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 11 controls and track your progress.
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