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GAO Report Reviews SEC Actions on Climate Disclosure

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Feb 28, 2018

In February 2018, the United States Government Accountability Office (GAO) issued the report "Climate-Related Risks: SEC Has Taken Steps to Clarify Disclosure Requirements", which reviews the steps that the SEC has taken to clarify climate-related risk disclosure requirements, the SEC’s climate disclosure review process and the constraints the SEC faces in that process. The report also assessed stakeholder views of climate-related risk disclosures.

The GAO says that the biggest constraint that the SEC faces in reviewing the adequacy of climate-related disclosure is its dependence on self-reporting.

The GAO also found that, not surprisingly, companies think they’re doing enough in terms of climate-related risk disclosure. But while some investor groups push for more, the GAO says there’s not a clear consensus on how big a priority this should be.

Review the full report on the GAO's website.

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