SEC shines spotlight on climate change in sample comment letter
By EsqSocial Corporation 24/09/21
As discussed in our March 4, 2021 and March 17, 2021 posts, Allison Herren Lee, then the Acting Chair of the SEC, previously issued a Public Statement and delivered a speech announcing the SEC’s enhanced focus on climate-related disclosures. Yesterday, the SEC’s Division of Corporation Finance issued a sample comment letter to provide additional guidance on the application of its rules to climate change, including the following topics covered in the SEC’s 2010 climate change guidance......
By: Bryan Cave Leighton Paisner