Federal Securities Law Source

Tag Archives: change

SEC Issues Climate Change Guidance

Last week the SEC posted to its website guidance regarding disclosure related to climate change. The guidance does not create new rules; rather, it helps explain current rules. In general, a company might be expected to make climate-change related disclosures in its risk factors, business description, legal proceedings, and management discussion and analysis. Some of … Continue Reading

Climate Change Disclosure Guidance

On January 27, 2010, the SEC will hold an open meeting to consider publishing an interpretive release to provide guidance to public companies regarding the Commission’s current disclosure requirements concerning matters relating to climate change.  Current SEC requirements are unclear as to what, if any, climate change issues must be disclosed in SEC filings such … Continue Reading