Posts tagged Climate Change Disclosures.
Acting SEC Chair Allison Herren Lee issued a February 24 statement directing the Commission Staff to review public-company climate-change-related disclosures. The Staff will assess current disclosures in light of the SEC’s prior 2010 guidance and “update” that guidance.
The prior guidance did not mandate specific climate disclosures, but instead focused on how climate-change issues might affect existing disclosure obligations regarding, for example, material legal compliance or litigation issues, material risks, and the effect of known trends, developments or a ...