by Tom Mounteer, Kevin Welsh, Michael Lukens, and Jeff Allmon (March 2008; 25 pages) The authors review scientific and legal developments related to climate change in 2007 that those preparing disclosure forms for the Securities and Exchange Commission will want to consider. They say that not since companies first struggled with disclosure of their superfund contingent remedial liabilities has there has been so much focus on securities disclosure of environmental issues. Their report provides a foundation upon which to make the judgments that go into these disclosures.