The Push for Climate Change Business Impacts Analysis and Disclosure
The Metropolitan Corporate Counsel
April 2010
The article examined recent trends requiring many companies to track and report the impacts of climate change in their businesses. The article focused on interpretive guidance issued by the U.S. Securities and Exchange Commission, which outlined how existing disclosure requirements apply to business risks associated with climate change. The article also reviewed the circumstances under which climate change risks must be discussed in registrants’ public filings.