Heads Up on climate change disclosures
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:
- SEC Issues Interpretive Guidance on Disclosures Related to Climate Change (PDF 11k)
- IAS Plus News Item on the SEC guidance
- SEC's Interpretive Release on Climate Change Disclosures (PDF 139k)