SEC Seeks Input on Climate-Related Disclosures
March 16, 2021
The SEC’s Acting Chair Allison H. Lee has issued a statement requesting input from investors, registrants, and
other market participants on whether current disclosures related to climate change
“adequately inform investors.” The statement includes 15 questions intended to help
the SEC assess “the materiality of climate-related disclosures, and the costs and
benefits of different regulatory approaches to climate disclosure.”