SEC Climate Change Disclosure Guidance : An Overview and Congressional Concerns.

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division.

Language:

English

Subjects (All):

Financial disclosure.

Risk assessment.

Climatic changes.

Corporations.

Physical Description:

1 online resource (1 online resource (14 p), digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2013.

System Details:

text file

Summary:

Describes SEC Commission Guidance Regarding Disclosure Related to Climate Change (the Guidance), 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. Provides opposing views on the Guidance, including past Congressional legislation; summarizes study on potential corporate costs and benefits of implementing the Guidance; and examines impact of the Guidance from the perspectives of investors, corporations, and finance professionals.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed May 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Government Division. SEC Climate Change Disclosure Guidance

Access Restriction:

Restricted for use by site license.