A Quantitative Analysis of Comment Letters Issued by the SEC Concerning Climate Change Disclosures

Published on: Jun 08, 2023

Mintz released a quantitative analysis of the SEC’s climate and ESG-focused comment letters issued from July 1, 2021 to March 31, 2023. The article categorizes the comments according to the nine topics identified by the SEC in its sample letter plus one additional topic — “greenwashing” — and considered the qualities of the reporting entities who received these letters to identify key characteristics.

Download

A Quantitative Analysis of Comment Letters Issued by the SEC Concerning Climate Change Disclosures Image

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.