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As part of its increased focus on disclosures related to environmental, social and governance matters, the SEC staff will be assessing compliance with the Commission’s 2010 guidance on climate-related disclosures and updating that guidance. Our publication revisits the 2010 guidance, which addressed how the existing SEC disclosure rules applied to climate change matters and the types of disclosures that might be required, in light of today’s environment. It is aimed at helping registrants apply the guidance today and respond to any inquiries from the SEC staff about their disclosures.