Stranded Assets, Carbon Bubble

SEC Climate Change Risk Disclosure for Businesses

On January 27, 2010, the SEC voted to publish 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.

The SEC is the US Securities and Exchange Commission. Below is an overview report by the Congressional Research Service on the SEC Climate Change Guidelines: 

SEC Climate Change Disclosure Overview CRS



(2013). SEC Climate Change Risk Disclosure for Businesses. Retrieved from