News & Analysis as of

Climate Change FASB

Mintz

Republican SEC Commissioners Telegraph Continued Opposition to Climate Disclosure Rules

Mintz on

Last week, the two Republican Commissioners of the SEC availed themselves of the opportunity presented by the ability to comment on the Financial Accounting Foundation's Strategic Plan Draft for Public Comment to again voice...more

Goodwin

OCC Solicits Research on Implications of Financial Technology for Banking

Goodwin on

Regulatory Developments - OCC Solicits Research on Implications of Financial Technology for Banking - On July 25, the OCC is seeking academic and policy-focused research on the impact that fintech and non-bank...more

Dorsey & Whitney LLP

Governance and Disclosure Considerations from the SEC’s Climate Change Comment Letters

Dorsey & Whitney LLP on

The SEC’s Division of Corporation Finance has issued a sample comment letter, and sent actual comment letters to a series of public companies, asking for additional Form 10-K disclosure on topics addressed in the SEC’s 2010...more

Morrison & Foerster LLP

SEC Staff Highlights Comments On Climate Change Disclosure

The Division of Corporation Finance of the U.S. Securities and Exchange Commission recently published a sample letter to companies providing illustrative comments that the Division of Corporation Finance may issue to...more

Akin Gump Strauss Hauer & Feld LLP

The Business of Climate Change – Disclosure of “Stranded Assets”

Mainstream media have recently noted efforts by business interests to address potential risks to their business from a changing environment; for example, “Industry Awakens to Threat of Climate Change,” New York Times,...more

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