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Environmental and Climate Change Disclosure Under the Securities Laws: A Multijurisdictional Survey
16 March 2016
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With help from international lawyers affiliated with the International Bar Association, a Debevoise team recently surveyed disclosure requirements with regard to environmental and climate change risk under the securities laws of 25 countries.
Our findings indicate that disclosure of environmental and climate change issues is required in all participating jurisdictions to the extent that they materially affect the value of an issuer’s securities. Approaches to explicit disclosure requirements, however, vary widely. Specifically on the topic of climate change, no participating jurisdiction imposes explicit disclosure requirements under its securities laws
In light of the 2015 Paris Agreement and greater general concern for environmental and climate change issues, securities regulators may sharpen their focus on these issues.
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