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On March 21, the Securities and Exchange Commission (SEC) announced proposed rule changes that would require a domestic or foreign registrant to include certain climate-related information in its registration statements and periodic reports, such as on Form 10-K.
Contrary to what many people imagine, “the cloud” in technology is something of a misnomer. Unlike clouds in the sky, “the cloud” is a network connected by actual computer hardware: typically one or more computer resources dispersed locally, regionally or globally that allows individuals to store, process, or transmit data.
The SEC’s Division of Corporate Finance has posted a “Sample Letter to Companies Regarding Climate Change Disclosures.”
