CorpFin to Increase Focus on Climate-Related Disclosures
By George Wilson
On February 24, 2021, Acting Chair Allison Herren Lee issued this “Statement on the Review of Climate-Related Disclosure.” In the statement she directs CorpFin to “enhance its focus on climate-related disclosure in public company filings.” She also refers to the SEC’s 2010 Release FR 82 – Commission Guidance Regarding Disclosure Related to Climate Change. Acting Chair Herren Lee indicates that experience gathered in the staff’s review of climate-related disclosures will be used to update this guidance.
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