Jenner & Block

Client Alert: What You Need to Know About The New SEC Guidance on Climate Change Disclosure

In this client alert, Partners Jerry J. Burgdoerfer, Gabrielle Sigel, William L. Tolbert, and Elaine Wolff and Associate Lee E. Dionne discuss the SEC’s interpretive release on February 2, which provides guidance on existing climate change disclosure obligations and encourages proper consideration of climate change matters. The SEC's release discusses four non-exclusive categories of climate change information that companies should evaluate for materiality in order to determine whether disclosure is required.