Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Securities and Exchange Commission relating to "The Enhancement and Standardization of Climate-Related Disclosures for Investors".

This joint resolution would nullify a 2024 rule from the Securities and Exchange Commission (SEC) that requires public companies to provide standardized disclosures about their climate-related risks. If passed, the resolution would prevent the SEC from enforcing these requirements, which include reporting on how weather events or the transition to a lower-carbon economy might impact a company's financial health.

For everyday citizens and investors, the bill’s primary impact would be the removal of a federal requirement for companies to include specific climate-risk data in their annual reports and registration statements. Supporters of the resolution argue it reduces the regulatory and financial burden on businesses, while opponents suggest it would make it more difficult for investors to compare how different companies are managing environmental risks that could affect their long-term value.