An appellate court is continuing to pause litigation over the Securities and Exchange Commission’s (SEC) climate-related disclosure rule, concluding the agency must conduct a notice-and-comment rulemaking to rescind the Biden-era rule or resume its legal defense of the measure. “It is the agency’s responsibility to determine whether its final rules will be rescinded, repealed, modified, or defended in litigation,” the U.S. Court of Appeals for the 8th Circuit writes in a Sept. 12 order in State of Iowa, et al....