Regulation S-K - Carrots & Sticks

This is a disclosure regulation, set forth originally under the Securities Act of 1933 and the Securities Exchange Act of 1934 of SEC, that lays out reporting requirements for various SEC filings used by public companies.(In reference to climate change disclosures, guidance published with this regulation)

Issuer name

Securities and Exchange Commission

More information

The 2010 SEC guidance on disclosure of environmental risks and compliance with environmental law helps to explain how disclosure requirements within Reg S-K are related to climate change concerns, though this is not explicitly stated within Reg S-K itself. Items concerned with environmental laws and environmental impact : Item 101, Description of Business; Item 103, Legal Proceedings; Item 503(c), Risk Factors; and Item 303, Management's Discussion and Analysis.

Organizations covered by the instrument

Large private and listed companies

Target organization notes

all SEC filings

Industry scope

All/none specified

Industry scope notes

Specific additional reporting requirements for mine operators

Disclosure venue

Annual filings

ESG coverage - E (Environment)

All

ESG coverage- S (Social)

All

ESG coverage- G (Governance)

All

ESG coverage- Eco (Economic & General)

All

Status

Current

Country

United States of America

Region

North America

Date of publication

2010

Issuer type

Financial Market Regulators

Reporting requirements

Self-regulation

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

Go to the instrument