SEC Sample Letter Outlines Priorities For Companies’ Climate Disclosure

The Securities & Exchange Commission (SEC) has reportedly sent letters to dozens of corporations to enforce Obama-era guidance on climate disclosures, a move that some observers say offers insight into the contents of an upcoming, highly anticipated rule requiring publicly traded companies to provide such disclosures. On Sept. 22, the SEC released a sample letter from its Division of Corporation Finance, which the Wall Street Journal and others say has been sent to companies across multiple sectors. The letter...