On March 21, 2022, the Securities and Exchange Commission proposed a rule requiring registrants to disclose information relating to climate risk that is "reasonably likely to have material impacts on its business or consolidated financial statements," and (ii) "GHG emissions metrics that could help investors assess those risks."1 Two years and 24,000 comment letters later, on March 6, 2024, the SEC issued its final rules "to enhance and standardize climate-related disclosures by public...