The Securities and Exchange Commission on Monday voted 3-1 to release a Notice of Proposed Rulemaking that includes amendments requiring a domestic or foreign registrant to include certain climate-related information in its registration statements and periodic reports, such as Form 10-K.
Tag: Securities and Exchange Commission
SEC Issues Sample Letter to Firms on Climate Change Disclosures
Last week, the Securities and Exchange Commission gave companies a preview of how it will look at their climate-related disclosures. Specifically, the SEC’s Division of Corporate Finance released a sample letter detailing the sorts of hard questions and requests the SEC will consider when they conduct a review of a company’s disclosures related to climate change.
MBA Weighs In With SEC on Climate-Related Disclosures
The Mortgage Bankers Association this week urged the U.S. Securities and Exchange Commission to follow a set of guiding principles as the SEC considers the issue of climate-related disclosures.