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Abstract: 

Responding to increased investor interest in climate matters, the SEC is devoting new attention to climate change disclosures in annual reports. In this article, the authors address the Commission’s existing disclosure framework for climate change matters, its ramped-up focus on climate change disclosures, and its release of a sample comment letter relating to such disclosures. They note that these steps are likely to inform the new rules that the SEC has indicated it will propose to clarify and expand specific mandatory climate-related disclosures.

Keywords: SEC Climate and ESG Task Force; Commission Guidance Regarding Disclosure Related to Climate Change

Affiliations:  1: Sidley Austin LLP; 2: Sidley Austin LLP.