Climate Change Risk Disclosures and the Securities and Exchange Commission [April 20, 2021] [open pdf - 1003KB]
From the Summary: "Potential risks to the U.S. financial system from climate change have attracted growing attention in government, academia, and media, raising questions about the roles of financial regulators in addressing such risks. [...] The Securities and Exchange Commission's(SEC's)mission is to protect investors; maintain fair, orderly, and efficient markets; and facilitate capital formation. As part of this mission, the SEC issued 'Guidance Regarding Disclosure Related to Climate Change' in 2010 to assist publicly listed companies in evaluating when climate change risks require disclosure."
CRS Report for Congress, R46766
Congressional Research Service: https://crsreports.congress.gov/