The SEC’s Division of Corporation Finance (CorpFin) released a sample letter illustrating comments that CorpFin staff might issue to companies related to climate-related disclosures or the absence of such disclosures. Drawing from the SEC’s 2010 guidance, which explains how the impacts of climate change may require disclosures under the SEC’s existing requirements, the sample comments illustrate how the staff may apply that guidance in the comment letter process.
