August 5, 2021

Climate Risk Disclosure Insight: What did the Commenters Say?

In his remarks last week, SEC Chair Gary Gensler noted that more than 550 unique comment letters were submitted in response to Commissioner Allison Herren Lee’s statement on climate disclosures in March, and three out of every four of these responses supported mandatory climate disclosure rules. Over on, Lawrence Heim recently blogged about the most hotly debated issues in the comments based a sample of 20 submissions from large public companies and asset managers. The hot topics include the reporting framework, timing, furnished vs. filed and the location of the disclosure, content and various other matters such as safe harbors and internal controls. Be sure to check out to keep up with all of the latest ESG developments!

Dave Lynn