Commenters weigh in on SEC climate disclosures request for public input

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Jul 06, 2021

On July 6, 2021, Davis Polk published an Insight document summarizing a number of responses by commentators to the SEC’s request on March 15, 2021 for public input on climate disclosures. The request has attracted 297 institutional comments totaling 3,290 pages. The views range from questioning the SEC’s authority to imploring the SEC to mandate comprehensive, internationally aligned and assured disclosures in SEC filings.

The Insight document published by Davis Polk summarizes thirty comment letters that they consider both important and representative of differing stakeholder views, in anticipation of a formal SEC proposal expected in or before October 2021.

Re­view the Insight document on the Davis Polk website.

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