On June 3, 2021, EPN submitted comments on the Securities and Exchange Commission (SEC) disclosure rules and guidance as they apply to climate change. Investor demand for, and company disclosure of, information about climate change risks, impacts, and opportunities has grown dramatically. Investors not only want to know how companies are preparing for the impact of climate change on their business, but also the level of greenhouse gases related to the companies’ operations and impact on the costs associated with the business. EPN found that, to date, the SEC has not initiated enforcement actions related to climate disclosures. EPN’s comments are directed at finding a path for proper disclosure using the enforcement tools at the disposal of the SEC.
Read the comments.