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A climate for change?

SEC issues interpretive guidance on disclosures related to climate change


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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.