# The Enhancement and Standardization of Climate-Related Disclosures for Investors
> **US Securities and Exchange Commission** · Final rules. · Published 2024-03-28 · Effective 2024-05-28 · 89 FR 21668
## Document
- **Document number:** 2024-05137
- **Category:** final-rule
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 89 FR 21668
- **CFR reference:** 17 CFR 210
- **Publication date:** 2024-03-28
- **Effective date:** 2024-05-28
- **Docket:** Release Nos. 33-11275
## Abstract

The Securities and Exchange Commission ("Commission") is adopting amendments to its rules under the Securities Act of 1933 ("Securities Act") and Securities Exchange Act of 1934 ("Exchange Act") that will require registrants to provide certain climate-related information in their registration statements and annual reports. The final rules will require information about a registrant's climate- related risks that have materially impacted, or are reasonably likely to have a material impact on, its business strategy, results of operations, or financial condition. In addition, under the final rules, certain disclosures related to severe weather events and other natural conditions will be required in a registrant's audited financial statements.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/03/28/2024-05137/the-enhancement-and-standardization-of-climate-related-disclosures-for-investors)
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