This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

New SEC guidance on climate-related disclosures

  • SEC (US Securities and Exchange Commission) (dark gray) Image

31 Jan 2010

The US Securities and Exchange Commission has voted to provide public companies with interpretive guidance on certain existing disclosure rules that may require a company to disclose the impact that business or legal developments related to climate change may have on its business.

The relevant rules cover a company's risk factors, business description, legal proceedings, and management discussion and analysis. The SEC's interpretative guidance highlights the following areas as examples of where climate change may trigger disclosure requirements:
  • Impact of legislation and regulation
  • Impact of international accords
  • Indirect consequences of regulation or business trends
  • Physical impacts of climate change
Click for SEC Press Release (PDF 34k). Click for the SEC's Interpretive Release on Climate Change Disclosures(PDF 139k).


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.