Legal proceedings are underway. A registrant must also describe any material pending legal actions in which its property is involved. In 1971, the Environmental Protection Agency issued its first interpretive release on environmental disclosure.
The Securities and Exchange Commission (SEC) has proposed new climate-related disclosure requirements for public companies. The SEC proposed rule amendments in March 2022, with the "issuer rule," that would require public companies to provide certain climate-related financial data, as well as greenhouse gas emissions insights, in public disclosure filings.
Environmental law is a broad term that refers to aspects of the law that protect the environment. A related but distinct set of regulatory regimes, now heavily influenced by environmental legal principles.
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