SEC Gives Guidance for Public Companies' Disclosures Related to Climate Change


The U.S. Securities and Exchange Commission (the "SEC") published Release Nos. 33-9106; 34-61469; FR-82 (the "Release")—effective on February 8, 2010—which outlines the SEC's views concerning disclosure requirements for climate change issues. The interpretive Release, titled "Commission Guidance Regarding Disclosure Related to Climate Change," is intended to remind companies of their obligations under existing federal securities laws and regulations to consider climate change and its consequences as they prepare disclosure documents to file with the SEC and provide to investors.

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