Regulation Database – Securities and Exchange Commission

Guidance Regarding Disclosure Related to Climate Change

In February 2010, the Securities and Exchange Commission (SEC) published this interpretive release to provide guidance to public companies regarding the Commission’s existing disclosure requirements as they apply to climate change matters.

Climate Change Task Force

On March 4, 2021, the Securities and Exchange Commission announced the creation of a Climate and ESG Task Force in the Division of Enforcement. Consistent with increasing investor focus and reliance on climate and ESG-related disclosure and investment, the Climate and ESG Task Force will develop initiatives to proactively identify ESG-related misconduct.