WASHINGTON—The Securities and Exchange Commission has sent letters to dozens of public companies asking them to provide more information to investors about how climate change might affect their financial earnings or business operations.
The agency published Wednesday a list of requests that SEC staff have been sending to chief financial officers in connection to a 2010 guidance document on climate-change disclosures. The requests focus on the material impacts on companies from pending or existing climate-change laws, from floods or other physical effects of climate change and from indirect consequences of regulations or business trends stemming from climate change.
