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La règle de la SEC relative à la divulgation des informations sur le climat fait un pas dans la bonne direction, mais reste en deçà de la réalité

March 6, 2024 Work Area: Land Systems

WASHINGTON – Today, the U.S. Securities and Exchange Commission (SEC) voted to approve a final rule on climate risk disclosure requirements for publicly traded companies. This decision was an opportunity for the SEC to ensure investors have access to consistent, comparable, and transparent climate risk information. While the rule requires companies to provide some new climate information around their emissions, unfortunately, the Commission approved a rule that comes up short. 

“The limited disclosure requirements in the SEC rule are a positive step, but not enough,” said Kathy Fallon, Director of Land & Climate at Clean Air Task Force (CATF). “Unlike the SEC’s original proposal, the final rule completely excludes scope 3 emissions, which are often the largest share of emissions. It also only mandates disclosure of scope 1 and 2 emissions for certain companies and when they are deemed material to investors. By watering down their reporting requirements, the SEC has missed a critical opportunity to shore-up the integrity of corporate climate claims – that’s bad for companies, investors, and the climate.” 

“It’s like buying a house and only receiving the disclosures that the seller thinks are relevant to you, if you receive any at all,” said Fallon. “And while the rule requires some reporting of carbon offsets, the scant details limit transparency into when and how companies use carbon offsets and the quality of those offsets, which is particularly important when companies use offsets to meet their stated climate targets.” 

CATF’s comments on the proposed rule highlight how unreliable and poor-quality carbon offsets are a widespread problem that enable corporations to exaggerate their climate commitments to the detriment of real climate outcomes. In the absence of public reporting requirements, there’s little incentive for companies to provide transparent and detailed information relating to the quality of their carbon offsets. Without action from the SEC, the comments argue, investors and consumers will continue to have a limited ability to verify, evaluate, or compare corporations’ climate claims. 

“Too often, companies have free rein to talk up their climate actions without providing the math on greenhouse gas emissions and offsets,” added Fallon. “Now, at least when the rule requires disclosure, companies will have to show their work.” 


Contact presse

Natalie Volk, responsable de la communication, [email protected], +1 703-785-9580

À propos de Clean Air Task Force 

Clean Air Task Force (CATF) est une organisation mondiale à but non lucratif qui œuvre à la protection contre les pires impacts du changement climatique en catalysant le développement et le déploiement rapides d'énergies à faible teneur en carbone et d'autres technologies de protection du climat. Avec plus de 25 ans d'expertise internationalement reconnue en matière de politique climatique et une volonté farouche d'explorer toutes les solutions potentielles, CATF est un groupe de défense pragmatique et non idéologique qui propose les idées audacieuses nécessaires pour lutter contre le changement climatique. CATF a des bureaux à Boston, Washington D.C. et Bruxelles, et son personnel travaille virtuellement dans le monde entier. Visitez catf.us et suivez @cleanaircatf. 

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