In what parts of a company's Form 10-K does Release No. 33-9106 (issued by the SEC in 2010) require companies to include threats and opportunities posed by climate change?

Question

Quizplus · Accepted Answer

Release No. 33-9106, issued by the SEC in 2010, requires companies to disclose the impact of climate change in several sections of their Form 10-K filings, including the Business Description, Legal Proceedings, Risk Factors, and Management Discussion and Analysis sections. This comprehensive approach ensures that investors are fully informed about the potential risks and opportunities climate change poses to the company's operations and financial condition.

In What Parts of a Company's Form 10-K Does Release