ARTICLE · 25 SEPTEMBER 2021

SEC Shines Spotlight On Climate Change In Sample Comment Letter

Bryan Cave Leighton Paisner

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Bryan Cave Leighton Paisner

UK 2026 Chambers Firm Profile Bryan Cave Leighton Paisner (BCLP) is an international, fully...

As discussed in our March 4, 2021 and March 17, 2021 posts, Allison Herren Lee, then the Acting Chair of the SEC, previously issued a Public Statement and delivered a speech...

United StatesCorporate/Commercial Law

Lindsay P. Cross

Eliot Robinson

R. Randall Wang

Robert Endicott

As discussed in our March 4, 2021 and March 17, 2021 posts, Allison Herren Lee, then the Acting Chair of the SEC, previously issued a Public Statement and delivered a speech announcing the SEC's enhanced focus on climate-related disclosures. Yesterday, the SEC's Division of Corporation Finance issued a sample comment letter to provide additional guidance on the application of its rules to climate change, including the following topics covered in the SEC's 2010 climate change guidance:

The impact of pending or existing climate-change related legislation, regulations and international accords
The indirect consequences of regulation or business trends
The physical impacts of climate change

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SEC Shines Spotlight On Climate Change In Sample Comment Letter

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