SEC Finds Gaps in Climate Change Disclosures in Annual Reports
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The U.S. Securities and Exchange Commission is getting more specific about what companies should include about climate change in their annual financial reports.
The SEC, which regularly scrutinizes corporate disclosures, identified gaps that staff have found in recent filings regarding the impact of climate change and related regulations. Under U.S. rules, companies are required to disclose issues deemed to be material to investors, including those related to climate change.