The US Securities and Exchange Commission (hereinafter “SEC”) has launched a public consultation on potential changes to climate risk reporting, and Environmental, Social, and Governance (ESG) disclosures. The request likely forecasts a revisiting of the SEC’s 2010 guidance on climate risk disclosure as Megan Morgan, Leah Dundan and Kirstin Gruver discuss in their recently published article. 

Comments must be submitted by 14 June 2021.