The SEC Focuses on Climate Change in Latest Round of Comment Letters

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The U.S. Securities and Exchange Commission (SEC) has begun releasing its first round of climate-change-related comment letters to the public. These letters should be used as a template for reviewing current disclosures and assessing whether disclosures should be updated. A variety of companies across multiple industries have received climate change-related comment letters. Apparel company Under Armour [UA/UAA], payment processor Discover Financial Services [DFS], and deep-sea freight company Matson [MATX] show the diversity of companies receiving these letters.

In this article, Audit Analytics examines the latest round of the SEC’s climate-change-related comment letters.

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