The Securities and Exchange Commission is indefinitely delaying the implementation of a final rule that would require registrant businesses to include certain climate-related information in their registration statements and annual reports pending the completion of judicial review by the Eighth Circuit. The rule was to become effective May 28, 2024.
For details see, Federal Register SEC notice at: https://www.federalregister.gov/documents/2024/04/12/2024-07648/the-enhancement-and-standardization-of-climate-related-disclosures-for-investors-delay-of-effective