SEC shines spotlight on climate change in sample comment letter

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

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