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SEC Comment Letter: Climate Disclosure

By Randi Morrison posted 03-22-2022 07:20 PM

  

In this instructive post, the SEC Institute Blog details a fiscal 2020 Form 10-K comment letter exchange between SEC staff and Meta Platforms (f/k/a Facebook) about the physical impacts of climate change on the business. See Corp Fin’s initial comment letter (Q6), the company’s response, the Corp Fin’s follow-up letter, and the company’s response to the follow-up, which was followed by the standard review closure letter.

                                       See our recent reports: “SEC Climate Disclosure Comment Letters” and “Form 10-K Climate Disclosures: Early Filers.”

                                       This post first appeared in the weekly Society Alert!

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