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.
SEC Climate Disclosure Rule is a compliance framework from United States with 9 domains and 25 controls that map to 84 other frameworks. The largest domains are Strategy, Business Model and Outlook (7 controls), Metrics and Targets (4 controls), Financial Statement Effects (3 controls). Every control below carries what it requires and what an assessor expects to see.
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Framework Domains (9)
Assurance
| Code | Title |
|---|---|
| SECCLIM-5 | Attestation and Assurance |
Disclosure Controls and Filing Location
Disclosure Controls and Filing Location
| Code | Title |
|---|---|
| SEC-CLM-19 | Disclosure Controls and Internal Controls for Climate Information |
| SEC-CLM-20 | Filing Location and Inclusion in Registration Statements |
Financial Statement Effects
Financial Statement Effects
| Code | Title |
|---|---|
| SEC-CLM-16 | Severe Weather Event Financial Statement Effects |
| SEC-CLM-17 | Carbon Offsets and Renewable Energy Certificates Financial Statement Effects |
| SEC-CLM-18 | Estimates and Assumptions Affected by Climate Risks |
Governance
| Code | Title |
|---|---|
| SEC-CLM-09 | Board Oversight of Climate Risks |
| SEC-CLM-10 | Management Role in Climate Risk Assessment |
| SECCLIM-1 | Governance: Board Oversight, Management Role |
Metrics
| Code | Title |
|---|---|
| SECCLIM-4 | Metrics and Targets: GHG Emissions, Climate Targets |
Metrics and Targets
Metrics and Targets
| Code | Title |
|---|---|
| SEC-CLM-12 | Targets and Goals Disclosure |
| SEC-CLM-13 | GHG Scope 1 Emissions Disclosure |
| SEC-CLM-14 | GHG Scope 2 Emissions Disclosure |
| SEC-CLM-15 | GHG Emissions Methodology and Assurance |
Risk Management
| Code | Title |
|---|---|
| SEC-CLM-01 | Climate Related Risk Identification |
| SEC-CLM-11 | Climate Risk Management Process |
| SECCLIM-2 | Risk Management: Identification, Assessment, Integration |
Strategy
| Code | Title |
|---|---|
| SECCLIM-3 | Strategy: Material Impacts, Time Horizons, Adaptation |
Strategy, Business Model and Outlook
Strategy, Business Model and Outlook
| Code | Title |
|---|---|
| SEC-CLM-02 | Physical Risk Disclosure |
| SEC-CLM-03 | Transition Risk Disclosure |
| SEC-CLM-04 | Time Horizon Specification |
| SEC-CLM-05 | Strategy, Business Model, and Outlook Impact |
| SEC-CLM-06 | Mitigation and Adaptation Activities |
| SEC-CLM-07 | Transition Plan Disclosure |
| SEC-CLM-08 | Scenario Analysis Disclosure |
Your Compliance Coverage
If you comply with SEC Climate Disclosure Rule, you already cover:
EASA Part-IS - Information Security in Aviation
4%
1 controls mapped
Compare →Vietnam PDPD
4%
1 controls mapped
Compare →Vietnam Law on Cybersecurity (No. 24/2018/QH14)
4%
1 controls mapped
Compare →+ 81 more: Vermont Artificial Intelligence and Consumer Data Act (AICDA) (4%), US Gramm-Leach-Bliley Act (GLBA) - Higher Education Safeguards Rule (4%)
See all 84 mapped frameworks ↓Maps to 84 other frameworks
What is SEC Climate Disclosure Rule and who does it apply to?
SEC Climate Disclosure Rule is a compliance framework from United States with 9 domains and 25 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.
What does SEC Climate Disclosure Rule actually require?
SEC Climate Disclosure Rule has 25 controls organised across 9 domains. The largest domains are Strategy, Business Model and Outlook (7 controls), Metrics and Targets (4 controls), Financial Statement Effects (3 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 84 other compliance frameworks. The top mapping partners are EASA Part-IS - Information Security in Aviation (4% coverage), Vietnam PDPD (4% coverage), Vietnam Law on Cybersecurity (No. 24/2018/QH14) (4% 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 25 controls and track your progress.
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