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SEC Releases Letter Regarding Climate Change Reporting

In what appears to be an effort to bring consistency of data across climate change disclosures, the U.S. Securities and Exchange Commission (SEC) last week released a sample letter that regulated companies may receive from the Commission’s Division of Corporation Finance. The letter contains language that would allow the Commission to question submissions, highlight inconsistencies and request additional information with respect to corporate climate change reporting.

The release ends with a reminder, “We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.”

The SEC release can be found here.

The Energy Workforce and Technology Council will continue to track and advise on the SEC’s activities and will engage as necessary. The Council encourages you to share this with the appropriate entities within your organization.


Andy Knapp, Senior Advisor, ESG, Sustainability and Energy Transition and Technology, writes about the Council’s ESG and energy transition efforts. Click here to subscribe to the Council’s newsletter, which highlights industry practices, workforce development, Council activities and more.
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