SEC Climate Change Disclosure Guidance: An Overview and Congressional Concerns

Shorter, Gary

Library of Congress. Congressional Research Service.

关键词: Business;    Business ethics;    Business and politics;   

RP-ID  :  R42544
RP-ID  :  R42544_2012May24

美国|英语

来源: UNT Digital Library

【 摘 要 】

Issues regarding the Congressional appeal of the January 27, 2010 SEC-published 'Commission Guidance Regarding Disclosure Related to Climate Change', which clarifies how publicly traded corporations should apply existing SEC disclosure rules to certain mandatory financial filings with the SEC regarding the risk that climate change developments may have on their businesses.