These are unprecedented times, and companies are facing important issues as they navigate the current economic, political, and social climate. The COVID-19 pandemic and Black Lives Matter movement ...
In the fall of 2021, ahead of Form 10-K filings, the SEC issued a sample comment letter on climate disclosure 5 and also issued bespoke comment letters to a number of companies questioning their ...
In February 2010, the SEC issued an interpretive release titled Commission Guidance Regarding Disclosure Related to Climate Change (Release Nos. 33-9106; 34-61469; FR-82) that provides guidance ...
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