Publicly traded companies in the United States will face new mandatory climate-related disclosure rules starting in 2025. The Securities and Exchange Commission (SEC) has adopted regulations requiring companies to report on their climate-related risks, including greenhouse gas emissions. Large accelerated filers will need to begin disclosing their Scope 1 and Scope 2 emissions in 2027, based on 2026 data. The rules also mandate disclosure of a company's governance of climate-related risks and any targets or transition plans. While falling short of requiring Scope 3 emissions reporting for all, this move is expected to significantly increase transparency and accountability. The enhanced disclosure will provide investors with more consistent and comparable information, likely influencing investment decisions and driving greater corporate focus on decarbonization strategies and the use of carbon credits.