SEC's Climate Change reporting guidance released
Last week the SEC commissioners voted to release an interpretive guidance on companies including Climate Change issues in their files (annual reports to the SEC and investors). The release is entitled "Commission Guidance Regarding Disclosure Related to Climate Change".
The guidance includes discussion of reporting requirements for US listed companies and for Foreign companies that list in the US and report to the SEC. That includes thousands of companies around the world.
You can read the guidance here: http://sec.gov/rules/interp/2010/33-9106.pdf
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