Climate-Related Comment Letter Themes
By: MyLogIQ and CFGI
December 9, 2022
Using data from the MyLogIQ CompanyIQ SEC Comment Letters research platform, MyLogIQ and CFGI analyzed SEC staff comment letters to public companies over the past 18 months. We found that within their ESG-related review, there were 11 climate-related themes that they focused on for 10-K and 20-F annual reports.
This joint report identifies the frequency of these 11 themes across four SEC Regulation S-K items:
- Item 101-Description of Business
- Item 103-Legal Proceedings
- Item 105-Risk Factors
- Item 303-MD&A.
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