Public Company Disclosure Considerations Relating to Global Climate Change
Client/Legal Alert
9 February 2010
It is expected that many more public companies will need to begin considering issues relating to climate change as part of their SEC disclosure process. While the SEC's interpretive release stresses that the guidance is not intended to create new legal requirements or modify existing rules relating to climate change disclosure, it appears probable that scrutiny by the SEC staff of disclosure - or lack of disclosure - relating to the impact of climate change will increase in the future.