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Heads Up — SEC Publishes Sample Comments on Climate-Change Disclosures

Published on: 27 Sep 2021

This Heads Up discusses a sample letter recently released by the SEC’s Division of Corporation Finance (DCF) that highlights the types of comments the DCF may issue to public companies regarding climate-related disclosures, primarily focusing on disclosures in the business, risk factors, and MD&A sections of filings. The sample comments, which the SEC has published before publicly releasing any of the recently issued company-specific comments, serve as an early warning to registrants that have not received any company-specific comments to date.

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