SEC Requirements on Climate Disclosures



This special report reviews the SEC’s filing requirements on companies’ climate-change-related disclosures in their Form 10-K reports. The report also examines guidelines provided other organizations—including guidelines from the EPA, state governments, International Organization for Standardization, Climate Disclosure Standards Board, and the Sustainability Accounting Standards Board —that U.S. companies can use to prepare appropriate climate disclosures in their SEC filings.

The Special Report is written by Professor Alan Glazer. Glazer has taught financial accounting at Franklin & Marshall College, Lancaster, PA, since 1975.  He’s recent research focuses on financial reporting by for-profit companies. He has published four research monographs Bloomberg Tax and is currently studying how companies disclose information about sustainability issues.  Glazer served as associate director of the Independence Standards Board’s conceptual framework project and as a consultant to the AICPA’s Not-for-Profit Committee.