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SEC ESG Focus: Climate Change Disclosure Sample Letter Released

SEC’s Division of Corporate Finance released a sample comment letter that requests additional information from companies related to climate change, not a new substantive law, but it illustrates SEC’s increased interest in ESG and climate-related disclosures under the Biden Administration.

SEC s Sample Letter Provides Valuable Guidance Into Relevant Climate Change Disclosures | Kelley Drye & Warren LLP

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