SEC Approves Interpretive Release on Climate Change Disclosure

Written by by Stephen K. Rhyne (Charlotte), Kristy T. Harlan (Seattle) and Sean M. Jones (Charlotte).

At its meeting on January 27, 2010, the Securities and Exchange Commission (SEC), by a 3-to-2 vote, approved an interpretive release to provide guidance to public companies regarding disclosures to be made in SEC filings about the consequences of climate change, including potential regulation and legislation.

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