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ARTICLE · 18 MARCH 2021

SEC Issues Call For Public Comments On Climate-Related Disclosures

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The Securities and Exchange Commission (SEC) is seeking public comment on climate change disclosures.

United StatesCorporate/Commercial Law
Lucas Torres
Lucas Torres
Cynthia M. Mabry
Cynthia M. Mabry
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The Securities and Exchange Commission (SEC) is seeking public comment on climate change disclosures. Acting SEC Chair Allison Herren Lee issued a statement requesting public input in connection with a speech delivered on Monday at the Center for American Progress. The statement lists 15 specific questions for consideration by commenters.

The call for public input reflects an increased focus on climate-related disclosures since the SEC first released guidance on the topic in 2010 and, more recently, since Lee took over as acting chair in January. "Since 2010, investor demand for, and company disclosure of information about, climate change risks, impacts, and opportunities has grown dramatically," Lee said in the statement. "Consequently, questions arise about whether climate change disclosures adequately inform investors about known material risks, uncertainties, impacts, and opportunities, and whether greater consistency could be achieved."

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