• SEC Issues Interpretive Guidance Concerning Climate Change
  • February 16, 2010 | Authors: Patricia T. Barmeyer; Keith M. Townsend
  • Law Firm: King & Spalding LLP - Atlanta Office
  • On February 2, 2010, the Securities and Exchange Commission (SEC) published interpretative guidance intended to clarify the duty public companies have under existing disclosure requirements to disclose the business risks and opportunities posed by climate change. The guidance does not purport to create any new disclosure requirements, but rather is cast as a “reminder” to companies that existing federal securities laws and regulations already may require disclosure of climate change-related issues in documents filed with the SEC.