Use It For
Use this as the U.S. comparator for contested ESG disclosure. It shows how securities-law materiality, agency authority, litigation, and political change shape climate disclosure.
Teaching Notes
The final rule page remains useful for the adopted 2024 text: https://www.sec.gov/rules-regulations/2024/03/s7-10-22. The current teaching point is that the U.S. federal climate-disclosure regime is unsettled rather than fully operational.