Monthly Archives: April 2010

3 posts

SEC and ASTM: Dueling or Complementary Guidance on Climate Disclosures?

by Bradford McCormick On March 15, 2010, ASTM International approved its Standard Guide for Financial Disclosures Attributed to Climate Change (“ASTM Guide”). The ASTM Guide was released a little over one month after the Securities and Exchange Commission issued its final Guidance Regarding Disclosure Related to Climate Change (“SEC Guidance”), […]