Share on LinkedInShare on LinkedIn

ARTICLE · 15 FEBRUARY 2010

SEC Issues Interpretive Guidance On Disclosure Related To Climate Change

On February 2, 2010, the U.S. Securities and Exchange Commission (SEC) published new interpretive guidance (the Release) that clarifies the information companies with reporting obligations under the U.S. federal securities laws and regulations must disclose in documents they file with the SEC regarding the impact of climate change on the company, its business, financial conditions and results of operations.

CanadaEnvironment
On February 2, 2010, the U.S. Securities and Exchange Commission (SEC) published new interpretive guidance (the Release) (www.sec.gov/rules/interp/2010/33-9106.pdf) that clarifies the information companies with reporting obligations under the U.S. federal securities laws and regulations must disclose in documents they file with the SEC regarding the impact of climate change on the company, its business, financial conditions and results of operations. While the SEC's interpretive release does not create new legal requirements, nor modify existing ones, it does change the landscape governing climate change disclosure.

The Release identifies specific rules where disclosure related to climate change may be required. These non-financial statement rules govern disclosure of the following areas:

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

See more popular content from