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The Acting Chair of the Securities and Exchange Commission (the SEC ) announced on February 24, 2021
1 that
she has directed the Division of Corporation Finance to conduct an
enhanced review of climate-related disclosures in public filings.
In 2010, the SEC issued guidance
2 to assist companies in
crafting their disclosures related to the impact of climate change.
The new announcement states that the staff will review the
extent to which public companies address the topics identified in
the 2010 guidance, assess compliance with disclosure obligations
under the federal securities laws, engage with public companies on