Pending U.S. Securities and Exchange Commission climate-disclosure regulations have received a slew of criticism from Republican state attorneys general who say they will likely challenge the rules in court if promulgated.  

In March 2022, the SEC announced it would propose rules requiring public companies to disclose climate-related risks and report their greenhouse gas emissions, including data on emissions generated by other entities in a company’s supply chain. The proposal is often called the agency’s environmental, social, and governance rule, or ESG.