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SEC Launches Formal Process to Rescind Corporate Climate Reporting Rules

Abatify Summary

Nature & Climate Perspective

**The rollback of federal corporate climate disclosure rules severely limits the standardized tracking of private sector impacts on natural carbon sinks, hindering targeted funding for high-integrity conservation. **

  • Without standardized reporting, assessing corporate supply chain impacts on LULUCF (Land Use, Land-Use Change, and Forestry) becomes fragmented and reliant on voluntary disclosures.
  • The lack of mandatory climate data complicates the valuation of ecosystem co-benefits, making it difficult to channel capital into high-quality Blue Carbon and biodiversity preservation initiatives.
  • Long-term ecological stability is undermined as the absence of federal mandates reduces the corporate incentive to invest in verified, nature-based carbon sequestration projects to offset Scope 3 emissions.

Market & Policy Outlook

**Rescinding the SEC climate disclosure rules creates a deep regulatory divergence with the EU's CSRD and California's climate laws, complicating global corporate compliance and SBTi alignment. **

  • This regulatory rollback directly conflicts with the transparency goals of the ICVCM Core Carbon Principles (CCPs), making it harder for investors to verify genuine corporate decarbonization vs. greenwashing.
  • While federal rules are stalled, leading multinational corporations will still face pressure to track Scope 3 emissions due to California's SB 253 and international SBTi requirements.
  • Market liquidity for carbon credits and I-RECs may experience regional fragmentation as U.S. firms shift back to voluntary, less regulated frameworks for environmental reporting.
The U.S. Securities and Exchange Commission (SEC) announced on Friday that it has formally proposed the […]

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