Heads Up on climate change disclosures

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06 Feb 2010

Deloitte United States has published an issue of the Heads Up newsletter SEC Issues Interpretive Guidance on Disclosures Related to Climate Change discussing the SEC's recent interpretive release outlining its views on applying existing disclosure rules to climate-change matters.

In addition to summarising the disclosure rules and regulations, the release discusses considerations for registrants that are determining whether climate change and its related consequences have triggered a disclosure requirement. Here are:


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