Climate Change Disclosures For Public Companies

Law360, New York (March 4, 2010, 3:40 PM EST) -- On Feb. 2, 2010, the U.S. Securities and Exchange Commission published a guidance document on SEC reporting obligations for public companies relating to climate change matters (“Guidance Document”).

The Guidance Document was issued in response to investor and shareholder groups clamoring for the SEC to require companies to assess and disclose the impact of legislative, regulatory and market initiatives related to, and the potential physical effects of, climate change.

Background

In the last several years, a number of local, state and federal regulations have been implemented...
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