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The SEC, which regularly scrutinizes corporate disclosures, identified gaps that staff have found in recent filings regarding the impact of climate change and related regulations. Under U.S. rules, companies are required to disclose issues deemed to be material to investors, including those related to climate change.
The SEC on Wednesday released a sampling of follow-up questions its staff might send to corporate executives who can be responsible for omissions. The regulator signaled that firms should pay particularly ...