By Don J. Frost Jr., Stacy Kray, Jane B. Kroesche and William L. Thomas
On Feb. 2, 2010, the Securities and Exchange Commission, noting heightened interest in and regulation of climate change in recent years, published guidance regarding the extent to which companies are required to disclose related risks in their federal securities filings. Although the guidance does not purport to alter existing law, all reporting companies would be well advised to revi...
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