• SEC Provides Interpretive Guidance on Climate Change Disclosure
  • February 11, 2010 | Author: Mark S. Bergman
  • Law Firm: Paul, Weiss, Rifkind, Wharton & Garrison LLP - New York Office
  • On January 27, 2010, the SEC approved the release of interpretive guidance that addresses when legislative or business developments relating to climate change trigger disclosure obligations under SEC rules. The guidance had been anticipated given the inclusion of climate change among the items cited by SEC staff members as examples of emerging trends in disclosure as well as among the items cited by corporate risk managers as potential emerging risks.