In April 2024, the U.S. Securities and Exchange Commission paused the implementation of its recently released climate disclosure rules requiring companies to report on climate-related risks and emissions, as it awaits a court review of the new rules following a series of legal challenges by several states and business groups. In this ESG Quick Takes episode, host Isabel Verkes speaks to Pamela L. Marcogliese, Partner and Head of US Corporate Advisory and Governance at Freshfields Bruckhaus Deringer LLP, on what happens next with the SEC Climate Disclosure Rule, and the implications of the pause for US corporations and investors.