Market Trends 2024/25: Disclosure Related to Climate Change

Despite a change in SEC priorities, climate change disclosure is still an important part of a public company’s periodic filings and recent changes in policy affect those disclosures. This practice note discusses 2024 and 2025 market trends relating to disclosures of climate change risks and mitigation by public companies, which are intertwined with environmental, social, and governance (ESG) issues.

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Related Content

• Climate Change Resource Kit
  Access practice notes, checklists, templates, and more relating to climate change.

• Environmental, Social, and Governance (ESG) Resource Kit
  See this resource kit for materials you need to understand ESG-related issues, disclosures, and more.

• Natural Disaster Response Resource Kit
  Be prepared for issues, contingencies, disclosures, and more when disaster strikes.

• ESG Disclosures Risk Factor (Climate Change)
  Use this template to disclose climate change-related risks in periodic filings.

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