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ARTICLE · 15 FEBRUARY 2010
SEC Issues Interpretive Guidance On Disclosure Related To Climate Change
Osler, Hoskin & Harcourt LLP
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.
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