SEC Issues Guidance Regarding Climate Change

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On January 27, 2010, the Securities and Exchange Commission (“SEC”) issued an interpretative release that provides guidance on existing disclosure requirements for business or legal developments dealing with climate change. The SEC stated that world-wide and domestic debates and decisions regarding climate change may have implications under current disclosure requirements. As such, the interpretative release is intended to provide reporting companies with a roadmap for disclosure issues related to climate change.

Please see full alert below for more information.

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