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SEC Climate Change Resources for Public Company Disclosures

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In 2021, the U.S. Securities and Exchange Commission (SEC) announced its renewed focus on climate change disclosures in public company filings and created a Climate and Environmental, Social and Governance (ESG) task force. As we enter the 2022 annual report and proxy seasons, companies are advised to refocus on the guidance the SEC published in 2010 surrounding climate change disclosures. Companies are also advised to review the additional statements, guidance, and sample letters the SEC published last year.

The SEC is expected to issue additional climate disclosure requirements later this year, and several companies have already received communication from the SEC asking them to improve their disclosures under the 2010 guidance. Baker Donelson continues to monitor the disclosure developments and areas of SEC focus and recommends that you review the below SEC resources and reach out to your Baker Donelson attorney to assist in a review of your company’s disclosures as you draft and update your climate change and other ESG disclosures:

For more information, contact Kareim Oliphant, or your Baker Donelson Corporate Governance attorney.

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