"SEC Disclosure Obligations: Increasing Scrutiny on Environmental Liabilities and Climate Change Impacts," Environmental Issues in Business Transactions, American Bar Association

In this chapter, Jenner & Block Partner E. Lynn Grayson examines and analyzes the Securities and Exchange Commission’s current environmental disclosure requirements and underlying policy considerations.  Ms. Grayson goes on to evaluate recent case law and administrative decisions regarding disclosure obligations and discusses other possible disclosures to address climate change risks. Lastly, Ms. Grayson highlights what businesses can expect moving forward and offers recommendations for managing disclosure and shareholder/investment demands overall.