SEC Climate Disclosure Rule
The SEC's 2024 climate-related disclosure rules for public companies (Regulation S-K subpart 1500 and Regulation S-X Article 14): board and management oversight, material climate risks and their impact on strategy, transition plans, scenario analysis and internal carbon prices, risk management, material targets, Scope 1 and 2 emissions with staged assurance for larger filers, and severe-weather effects in the audited financial statements. Adopted March 2024 but stayed the next month and never in force; the SEC proposed rescinding them in May 2026. Built from the rule text in the Federal Register.
SEC Climate Disclosure Rule is a compliance framework from United States with 8 domains and 31 controls that map to 72 other frameworks. The largest domains are Item 1502: Strategy – SEC Climate Disclosure Rule (7 controls), Regulation S-X Article 14: Financial statement effects – SEC Climate Disclosure Rule (7 controls), Item 1506 and related rules: Attestation of Scope 1 and Scope 2 emissions – SEC Climate Disclosure Rule (5 controls). Every control below carries what it requires and what an assessor expects to see.
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Framework Domains (8)
Item 1501: Governance – SEC Climate Disclosure Rule
| Code | Title |
|---|---|
| sec-climate-disclosure-rule::1501(a) | Item 1501(a): board oversight of climate-related risks |
| sec-climate-disclosure-rule::1501(b) | Item 1501(b): management's role in assessing and managing material climate-related risks |
Item 1502: Strategy – SEC Climate Disclosure Rule
| Code | Title |
|---|---|
| sec-climate-disclosure-rule::1502(a) | Item 1502(a): material climate-related risks, their horizon and type |
| sec-climate-disclosure-rule::1502(b) | Item 1502(b): actual and potential material impacts on strategy, business model and outlook |
| sec-climate-disclosure-rule::1502(c) | Item 1502(c): how impacts are considered in strategy, financial planning and capital allocation |
| sec-climate-disclosure-rule::1502(d) | Item 1502(d): impacts on business, results and financial condition, and the cost of mitigation and adaptation |
| sec-climate-disclosure-rule::1502(e) | Item 1502(e): transition plan description, annual update and its cost |
| sec-climate-disclosure-rule::1502(f) | Item 1502(f): scenario analysis, where used and where it shows a material impact |
| sec-climate-disclosure-rule::1502(g) | Item 1502(g): internal carbon price, where material |
Item 1503: Risk management – SEC Climate Disclosure Rule
| Code | Title |
|---|---|
| sec-climate-disclosure-rule::1503(a) | Item 1503(a): processes for identifying, assessing and managing material climate-related risks |
| sec-climate-disclosure-rule::1503(b) | Item 1503(b): integration into the overall risk management system |
Item 1504: Targets and goals – SEC Climate Disclosure Rule
| Code | Title |
|---|---|
| sec-climate-disclosure-rule::1504(a) | Item 1504(a) and (b): material climate-related targets or goals and what explains them |
| sec-climate-disclosure-rule::1504(c) | Item 1504(c): progress toward targets, annual update and material expenditures |
| sec-climate-disclosure-rule::1504(d) | Item 1504(d): carbon offsets and RECs used as a material component of target plans |
Item 1505: GHG emissions metrics – SEC Climate Disclosure Rule
| Code | Title |
|---|---|
| sec-climate-disclosure-rule::1505(a) | Item 1505(a): Scope 1 and Scope 2 emissions of large accelerated and accelerated filers, where material |
| sec-climate-disclosure-rule::1505(b) | Item 1505(b): methodology, boundaries, protocol and estimates |
| sec-climate-disclosure-rule::1505(c) | Item 1505(c): timing of emissions disclosure and registration statements |
Item 1506 and related rules: Attestation of Scope 1 and Scope 2 emissions – SEC Climate Disclosure Rule
| Code | Title |
|---|---|
| sec-climate-disclosure-rule::1506(a) | Item 1506(a) and (c): attestation report over Scope 1 and Scope 2 emissions |
| sec-climate-disclosure-rule::1506(b) | Item 1506(b): qualifications and independence of the GHG emissions attestation provider |
| sec-climate-disclosure-rule::1506(d) | Item 1506(d): oversight program and changes of attestation provider |
| sec-climate-disclosure-rule::1506(e) | Item 1506(e): disclosure of voluntary assurance |
| sec-climate-disclosure-rule::1506(f) | Item 1506(f), Item 601(b)(27) and Rule 436(i): location of the attestation and the provider's letter |
Presentation, filing location and structured data – SEC Climate Disclosure Rule
| Code | Title |
|---|---|
| sec-climate-disclosure-rule::1508 | Item 1508: Inline XBRL tagging of the climate disclosures |
| sec-climate-disclosure-rule::FORMS | Separately captioned Climate-Related Disclosure section in annual reports and registration statements |
Regulation S-X Article 14: Financial statement effects – SEC Climate Disclosure Rule
| Code | Title |
|---|---|
| sec-climate-disclosure-rule::14-01 | Rule 14-01: financial statement note, basis of calculation and periods |
| sec-climate-disclosure-rule::14-02(a) | Rule 14-02(a): contextual information for each financial statement effect |
| sec-climate-disclosure-rule::14-02(c) | Rule 14-02(b)(1) and (c): expenditures expensed and losses from severe weather events and other natural conditions |
| sec-climate-disclosure-rule::14-02(d) | Rule 14-02(b)(2) and (d): capitalised costs and charges from severe weather events and other natural conditions |
| sec-climate-disclosure-rule::14-02(e) | Rule 14-02(e): carbon offsets and RECs in the financial statements |
| sec-climate-disclosure-rule::14-02(f) | Rule 14-02(f) and (g): recoveries and attribution to severe weather events |
| sec-climate-disclosure-rule::14-02(h) | Rule 14-02(h): estimates and assumptions materially impacted |
Your Compliance Coverage
If you comply with SEC Climate Disclosure Rule, you already cover:
EASA Part-IS - Information Security in Aviation
2%
1 controls mapped
Compare →Vietnam PDPD
2%
1 controls mapped
Compare →Vietnam Law on Cybersecurity (No. 116/2025/QH15)
2%
1 controls mapped
Compare →+ 69 more: Vermont Data Privacy and Online Surveillance Act (2%), US Gramm-Leach-Bliley Act (GLBA) - Higher Education Safeguards Rule (2%)
See all 72 mapped frameworks ↓Maps to 72 other frameworks
Coverage is not the same as your position
This page shows what SEC Climate Disclosure Rule overlaps with in general. Where your organisation actually stands, against the standard you are going for and the certifications you already hold, is a different question. Same graph and the same recorded refutations, scoped to you rather than to a pair.
The Compliance Position Diagnostic, $5,000 fixed, ten business daysWhat is SEC Climate Disclosure Rule and who does it apply to?
SEC Climate Disclosure Rule is a compliance framework from United States with 8 domains and 31 controls. The SEC's 2024 climate-related disclosure rules for public companies (Regulation S-K subpart 1500 and Regulation S-X Article 14): board and management oversight, material climate risks and their impact on strategy, transition plans, scenario analysis and internal carbon prices, risk management, material targets, Scope 1 and 2 emissions with staged assurance for larger filers, and severe-weather effects in the audited financial statements. Adopted March 2024 but stayed the next month and never in force; the SEC proposed rescinding them in May 2026. Built from the rule text in the Federal Register. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
What does SEC Climate Disclosure Rule actually require?
SEC Climate Disclosure Rule has 31 controls organised across 8 domains. The largest domains are Item 1502: Strategy – SEC Climate Disclosure Rule (7 controls), Regulation S-X Article 14: Financial statement effects – SEC Climate Disclosure Rule (7 controls), Item 1506 and related rules: Attestation of Scope 1 and Scope 2 emissions – SEC Climate Disclosure Rule (5 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
If I already comply with another framework, how much of SEC Climate Disclosure Rule do I already cover?
SEC Climate Disclosure Rule maps to 72 other compliance frameworks. The top mapping partners are EASA Part-IS - Information Security in Aviation (2% coverage), Vietnam PDPD (2% coverage), Vietnam Law on Cybersecurity (No. 116/2025/QH15) (2% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I implement SEC Climate Disclosure Rule?
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 31 controls and track your progress.
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