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17 CFR Parts 211, 231 and 241 Commission Guidance Regarding Disclosure Related to Climate Change; Final Rule

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Summary

The Securities and Exchange Commission (‘‘SEC’’ or ‘‘Commission’’) published this interpretive release to provide guidance to public companies regarding the Commission’s existing disclosure requirements as they apply to climate change matters.

Issuer

United States

Year

2010

Region

North America

Issuer (type)

Securities and Exchange Commission (Financial Regulator)

Instrument type

Rule

Disclosure instrument

No

Geographical scope

National

Mandatory or voluntary

Mandatory

Text analysis

    • High 1.24%
    • Low 0.01%
    • E focus: climate change, climate risk, energy, environment, greenhouse gas, renewable energy, water, emissions
    • S focus: compensation
    • G focus: financial reporting, risk management, accountability
    • Finance, Management, Manufacturing, Mining, Professional services, Public administration