We use cookies to customise content for your subscription and for analytics. If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Public companies should understand their existing reporting obligations under this framework, and be prepared to evaluate and disclose potential and actual material effects of climate-related issues on their businesses
The SEC's guidance is intended to ensure that existing disclosure rules are consistently applied by public companies in a manner that provides enhanced clarity to investors
