SEC To Drill Down On Cos.' Climate-Related Risk Disclosures

By Al Barbarino (February 24, 2021, 9:44 PM EST) -- The U.S. Securities and Exchange Commission's acting chair directed the agency on Wednesday to step up its focus on climate-related disclosures, starting with a review of the existing guidance on the issue that was published over 11 years ago.

Allison Herren Lee said in a statement that she has asked the Division of Corporation Finance to review "the extent to which" public companies are following the Feb. 2, 2010, guidance and to begin updating the guidance based on its findings.

She directed the staff to "assess compliance with disclosure obligations under the federal securities laws, engage with public companies on these...

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