U.S. Securities and Exchange Commission Provides Guidance on Climate Change Disclosure

Originally published February 4, 2010

Keywords: Securities and Exchange Commission, SEC, climate change disclosure, Regulation S-K, management discussion and analysis, GHG

On February 2, 2010, the U.S. Securities and Exchange Commission issued Release Nos. 33-9106; 34-61469, titled "Commission Guidance Regarding Disclosure Related to Climate Change." (the "Release"), available at http://www.sec.gov/rules/interp/2010/33-9106.pdf. Because this interpretive release becomes effective upon publication in the Federal Register, the SEC's guidance on climate change disclosure is applicable to upcoming annual reports on Form 10-K, as well as other SEC filings, such as registration statements, quarterly reports and reports filed by most foreign private issuers.