Climate Disclosures

34 posts

Climate Change Disclosures: Has the SEC Guidance Had an Impact?

Bradford McCormick                                                                                                                                                  Fellow While this post will not attempt to answer the question posed by its title, the Center for Climate Change Law is making it easier for those who want to answer the question themselves. Today we are releasing a catalog [download .xls] of links to and excerpts from […]

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”), […]