In our One-Hour Briefing discussing MD&A Hot Topics on February 8, 2016 we included climate change disclosures as one of the SEC’s current focus areas. We reviewed the SEC’s climate change disclosure guidance in FR 82 along with current developments in this area, including example SEC comments. This is clearly a very challenging uncertainty to deal with for many companies.  You can find FR 82 at:

www.sec.gov/rules/interp/2010/33-9106.pdf

If you are in an industry that is faced with this disclosure issue, WilmarHale’s Energy, Environment and Natural Resources Practice is in the process of presenting an eight-week series into this and other challenges facing the energy sector. You can read their thoughts about climate change disclosures and find the other posts in their blog at:

www.wilmerhale.com/pages/publicationsandnewsdetail.aspx?NewsPubId=17179880687

First Annual Dealing with MD&A Hot Topics.  Link to our one hour briefing by using the link below:

http://www.pli.edu/Content/First_Annual_Dealing_with_MDA_Hot_Topics/_/N-1z10wp5Z4n?ID=280193

Hope this helps, and as always your thoughts and comments are welcome!