avarni

Climate Reporting Readiness for US Companies

Prepare for SEC climate disclosure rules and state-level requirements

Designed to pass audit every time
Built for finance & HSE professionals
Australia-based, CSIRO-backed

15+

Markets

1,000+

Integrations

CSIRO

Backed AI

$473B+

Data Analysed

Regulatory requirements

SEC Climate-Related Disclosure Rules

The SEC adopted final rules in March 2024 requiring public companies to disclose climate-related risks, greenhouse gas emissions, and climate governance in their SEC filings. The rules were subsequently stayed pending legal challenges, but many companies continue to prepare voluntarily. State-level requirements, particularly California's Climate Corporate Data Accountability Act, also create disclosure obligations.

Who must report

All SEC-registered public companies (domestic and foreign private issuers). Phased by filer category: Large Accelerated Filers first, followed by Accelerated Filers and Smaller Reporting Companies. Rules are currently stayed pending judicial review. California SB 253 applies to companies with USD 1B+ annual revenue doing business in California.

Penalties

SEC enforcement actions for material misstatements or omissions in filings, including civil monetary penalties. California laws carry administrative penalties of up to USD 500,000 per reporting year for non-compliance.

Frameworks

SECTCFD

Key compliance deadlines

March 2022

SEC proposes climate rules

The SEC published proposed rules for climate-related disclosures, beginning a historic rulemaking process for US capital markets.

March 2024

Final rules adopted

The SEC adopted final climate disclosure rules requiring Scope 1 and 2 emissions reporting, climate risk disclosures, and governance information in SEC filings.

April 2024

Rules stayed pending litigation

The SEC voluntarily stayed the rules pending judicial review by the Eighth Circuit Court of Appeals following legal challenges.

January 2026

California SB 253 reporting begins

Companies with over USD 1 billion in annual revenue doing business in California must begin reporting Scope 1, 2, and 3 greenhouse gas emissions.

2026-2027

Anticipated resolution

The legal challenges to the SEC rules are expected to be resolved, providing clarity on federal disclosure requirements.

How Avarni helps you comply

Enterprise-grade carbon accounting software designed for complex organisations and strict regulatory requirements.

Scope 1, 2 & 3 Emissions

Comprehensive emissions calculation across your entire value chain, with AI-driven factor selection.

Framework Reporting

Generate reports aligned to TCFD, ISSB, CSRD, ESRS, and local regulatory frameworks.

Audit-Ready Outputs

Produce assurance-grade reports that satisfy auditor requirements and regulatory scrutiny.

1,000+ Integrations

Connect with your existing ERP, accounting, and procurement systems including Oracle, SAP, and Workday.

AI-Powered Analysis

CSIRO-backed AI engine automatically categorises and calculates emissions from complex datasets.

Real-Time Dashboard

Track your progress with live emissions data, compliance status, and supplier mapping.

Our United States presence

Office Address

1345 Avenue of the Americas, 33rd Floor, New York, NY 10105

Phone

+1 (212) 554-0142

Our United States Team

Our US team monitors the evolving federal and state regulatory landscape and helps public companies build robust climate disclosure capabilities regardless of the SEC timeline.

Even with the SEC rules stayed, our investors expected climate disclosures. Avarni helped us build a reporting infrastructure that satisfies investor expectations today and will be ready for whatever the final rules require.

Michael Torres

SVP, Corporate Strategy & ESG, Pinnacle Technology Systems Inc.

Get compliant before 2025

Don't wait until the last minute. Start your United States compliance journey today.

Or call us to speak with a United States compliance specialist