Early Effects Of SEC's Climate Disclosure Release

Law360 (December 3, 2010, 2:21 PM EST) -- The U.S. Securities and Exchange Commission's interpretive release on climate change disclosure, which became effective February 2010, near the end of the 2009 10-K season, has begun to shape how publicly traded companies will disclose information relating to climate change.[1] While it was intended to create clarity, in the short term the release has had the opposite effect — compelling companies to highlight the ongoing uncertainties both in their own position and in the legislative and regulatory picture relating to climate change.

A comparison of 2008 and 2009 10-Ks filed by 26 U.S. power companies, representing a broad range of generating...

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