SEC Climate Change Disclosure Resources

• SEC Interpretive Guidance on Climate Change reporting
• Although published federal regulations are not most people’s idea of light reading, this eight-page document is very readable. It clearly lays out the motivation, context and guidelines themselves.
• CERES Report – Disclosing Climate Risks: A Guide for Corporate Executives, Attorneys & Directors – February 2011
• Contradicting claims – the mixed messages some companies are sending Congress and investors

ESG Reporting

• Carbon Disclosure Project
• Global Reporting Initiative Guidelines
• International Integrated Reporting Council (IIRC) – a multi-stakeholder group working to developed a global framework for integrated reporting – bringing together financial, environmental, social and governance information to demonstrate how the company creates & sustains value
• IIRC Discussion Paper – September 2011