In our One-Hour Briefing discussing MD&A Hot Topics on February 8, 2016 we included climate change disclosures as one of the SEC\u2019s current focus areas. We reviewed the SEC\u2019s 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. \u00a0You can find FR 82 at:<\/p>\n
www.sec.gov\/rules\/interp\/2010\/33-9106.pdf<\/u><\/a><\/p>\n <\/p>\n If you are in an industry that is faced with this disclosure issue, WilmarHale\u2019s 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:<\/p>\n www.wilmerhale.com\/pages\/publicationsandnewsdetail.aspx?NewsPubId=17179880687<\/u><\/a><\/p>\n <\/p>\n First Annual Dealing with MD&A Hot Topics.\u00a0 Link to our one hour briefing by using the link below:<\/p>\n http:\/\/www.pli.edu\/Content\/First_Annual_Dealing_with_MDA_Hot_Topics\/_\/N-1z10wp5Z4n?ID=280193<\/u><\/a><\/p>\n <\/p>\n Hope this helps, and as always your thoughts and comments are welcome!<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":" In our One-Hour Briefing discussing MD&A Hot Topics on February 8, 2016 we included climate change disclosures as one of the SEC\u2019s current focus areas. We reviewed the SEC\u2019s 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 … Continue reading Climate Change – An MD&A Heads-Up<\/span>