SEC Indicates Greater Interest in Climate Change Disclosures

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SEC Indicates Greater Interest in Climate Change Disclosures

On February 24, 2021, Allison Herren Lee, acting chair of the U.S. Securities and Exchange Commission (SEC), issued a statement directing the SEC’s Division of Corporation Finance to review climate-related disclosures in public company filings and determine the extent to which companies are addressing the topics identified in “Commission Guidance Regarding Disclosure Related to Climate Change,” originally issued in 2010, regarding the potential financial effects of climate change on their performance and operations.

This Flash Report summarizes that statement and identifies five proactive steps companies should take to evaluate how their climate-related disclosures measure up.

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