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 (11)
Controls and Filings
| 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
| 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 |
GHG Emissions (Stayed)
| Code | Title |
|---|---|
| SEC-CLM-13 | GHG Scope 1 Emissions Disclosure |
| SEC-CLM-14 | GHG Scope 2 Emissions Disclosure |
| SEC-CLM-15 | GHG Emissions Methodology and Assurance |
Governance
| Code | Title |
|---|---|
| SEC-CLM-09 | Board Oversight of Climate Risks |
| SEC-CLM-10 | Management Role in Climate Risk Assessment |
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 Identification
| Code | Title |
|---|---|
| SEC-CLM-01 | Climate Related Risk Identification |
| SEC-CLM-02 | Physical Risk Disclosure |
| SEC-CLM-03 | Transition Risk Disclosure |
| SEC-CLM-04 | Time Horizon Specification |
Risk Management
| Code | Title |
|---|---|
| SEC-CLM-11 | Climate Risk Management Process |
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
| Code | Title |
|---|---|
| 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 |
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 |
Targets
| Code | Title |
|---|---|
| SEC-CLM-12 | Targets and Goals Disclosure |
Your Compliance Coverage
If you comply with SEC Climate Disclosure Rule, you already cover:
SSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR)
16%
5 controls mapped
Compare →IRM Enterprise Risk Management Framework (Institute of Risk Management)
16%
5 controls mapped
Compare →SASB Standards (ISSB Integrated)
16%
5 controls mapped
Compare →+ 431 more: SSAE 18 — Attestation Standards (SOC Reporting) (16%), Notifiable Data Breaches Scheme (Australia) (16%)
See all 434 mapped frameworks ↓Maps to 434 other frameworks
Frequently Asked Questions
What is SEC Climate Disclosure Rule?
SEC Climate Disclosure Rule is a compliance framework from United States with 11 domains and 31 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 31 controls organised across 11 domains. The largest domains are Strategy Disclosures (6 controls), Risk Identification (4 controls), Strategy (4 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 434 other compliance frameworks. The top mapping partners are SSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR) (16% coverage), IRM Enterprise Risk Management Framework (Institute of Risk Management) (16% coverage), SASB Standards (ISSB Integrated) (16% 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 31 controls and track your progress.
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