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Archive: December 2021

Climate Risk Disclosure Lab Report Provides Real-Time Information on Current Climate-Related Disclosure Practices and the Associated Costs at Publicly Traded Companies

A new report published by the Climate Risk Disclosure Lab profiles the climate-related disclosure practices of three publicly traded companies and provides detailed information on the resources—in terms of time, personnel, and money—it takes to produce these disclosures. The report’s findings can inform SEC staff as they consider outstanding issues before releasing a proposed mandatory climate-related Continue Reading »

Summary of Comment Letters for the SEC’s Climate Risk Disclosure RFI

Mario Olczykowski and Lee Reiners Recognizing that “investor demand for, and company disclosure of information about, climate change risks, impacts, and opportunities has grown dramatically,” former Securities and Exchange Commission (SEC or Commission) Acting Chair Allison Herren Lee released 15 questions for consideration on March 15, 2021 “with an eye toward facilitating the disclosure of Continue Reading »