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Legal Update

U.S. Securities and Exchange Commission Provides Guidance on Climate Change Disclosure

4 February 2010
Mayer Brown Legal Update
On February 2, 2010, the U.S. Securities and Exchange Commission issued Release Nos. 33-9106; 34-61469, titled “Commission Guidance Regarding Disclosure Related to Climate Change.” (the “Release”), available at Because this interpretive release becomes effective upon publication in the Federal Register, the SEC’s guidance on climate change disclosure is applicable to upcoming annual reports on Form 10-K, as well as other SEC filings, such as registration statements, quarterly reports and reports filed by most foreign private issuers.


  • Laura D. Richman
    T +1 312 701 7304
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