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ARTICLE · 15 NOVEMBER 2010

Remind Me Again, What Exactly are We Supposed to Discuss: Climate Change Disclosure

McGuireWoods LLP
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As 2010 draws quickly to a close, many public companies are beginning to prepare their annual reports on Form 10-K to be filed with the SEC in early 2011.

United StatesEnvironment
Jill Misage Webb
Jill Misage Webb
Jane Whitt Sellers
Jane Whitt Sellers

As 2010 draws quickly to a close, many public companies are beginning to prepare their annual reports on Form 10-K to be filed with the SEC in early 2011. Those employees charged with drafting disclosure may find this summary of the SEC's guidance on climate change disclosure helpful. The SEC's Interpretive Release, "Commission Guidance Regarding Disclosure Related to Climate Change," was adopted Jan. 27, 2010, and posted on the SEC's website on Feb. 2, 2010, which did not allow for a great amount of time for digesting and drafting new responsive disclosure.

Salient Take-aways of the Release

  • Current disclosure requirements are set forth in Regulation S-K. These include Items 101 (Business), 103 (Legal Proceedings), 503(c) (Risk Factors), and 303 (MD&A).

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