A climate for change?
SEC issues interpretive guidance on disclosures related to climate change
The attached issue of Heads Up discusses the SEC’s interpretive release outlining its views on applying existing disclosure rules to climate-change matters. In addition to summarizing the disclosure rules and regulations, the release discusses considerations for registrants that are determining whether climate change and its related consequences have triggered a disclosure requirement.
Heads Up, published by the National Office Accounting Standards and Communications Group of Deloitte & Touche LLP, the U.S. member firm of Deloitte Touche Tohmatsu, provides in-depth summaries of recent accounting and financial reporting developments. This newsletter is published periodically as developments warrant, and is intended for a general audience of financial professionals, including CFOs, controllers, and internal audit and accounting professionals.