Trends In Climate Risk Disclosure

Law360, New York (January 21, 2009, 12:00 AM EST) -- Disclosure by companies of climate change information is on the rise. While the volume of climate change information from companies increases and becomes more consistent thanks to standardized programs such as the Carbon Disclosure Project ("CDP"), disclosure in U.S. Securities and Exchange Commission filings remains largely sporadic and inconsistent.

This could change through either the widespread use of a voluntary disclosure standard issued by a reputable entity such as ASTM International, or if the SEC were to issue interpretive guidance requiring climate risk disclosure, as requested...
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