Mayer Brown's "Market Trends 2021: Disclosure Related to Climate Change" provides numerous examples of climate change-related disclosures in the Risk Factors, Business, and MD&A sections of recent Form 10-K filings. Examples are categorized and sub-categorized in ways that can inform and facilitate other companies' disclosure. The memo includes helpful background, context, and practical guidance on enhancing future disclosure.
See our recent reports: “SEC: Sample Climate Disclosure Comment Letter,” “Financial Reporting: Climate & Other Environmental Matters,” “Current Climate-Related Financial Reporting Requirements,” “Climate-Related Disclosure Guidance”, and “Application of Financial Accounting Standards to ESG Information” and additional information and resources on our Climate Risk & Disclosure page. This post first appeared in the weekly Society Alert!