Publicly traded companies are required to transparently disclose material business risks to investors through regular filings with the Securities and Exchange Commission (SEC). On January 27, 2010, the SEC voted to publish "Commission Guidance Regarding Disclosure Related to Climate Change", which clarifies how publicly traded corporations should apply existing SEC disclosure rules to certain mandatory financial filings with the SEC regarding the risk that climate change developments may have on their businesses. The Guidance has been controversial and has prompted the legislation in the 112th Congress to repeal it. This book provides an overview of the Guidance, with a focus on opposing views; congressional legislation; potential corporate costs and benefits of implementing the Guidance; and the impact of the Guidance from the perspective of investors, corporations, and finance professionals.
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