Lynn L. Bergeson, “Prepare to Report Climate Risks,” Chemical Processing, December 2009.

Publicly traded companies are required, under Securities and Exchange Commission (SEC) regulations, to disclose known and contingent material liabilities to ensure investors have reliable information on which to base their investment decisions. Increasingly, investor groups, nongovernment organizations (NGO), and others demand companies assess and disclose their financial risks from climate change. Following are recent developments advising that companies carefully consider how best to address their SEC climate change disclosure obligations.