SEC Pronouncement on Climate Change Impact Disclosure

See 75 Fed. Reg. 6290 (Feb. 8, 2010) for SEC's new pronouncement on climate change impact disclosure requirements.  Sections III and IV of this Interpretive Release guidance constitute an update to Financial Reporting Release No. 1 (April 15, 1982).  Disclosure expectations go beyond potential pollution control requirements, and include potential material effects of pending legislation and regulations on supply costs and demand for produced goods.