Please refer to my post on my other blog Law and the Environment that discusses the filing by Andrew Cuomo, the New York Attorney General, of subpoenas against five major utilities and the initiation of a securities investigation into the disclosures made to shareholders regarding climate change risk. This is one of the first investigations by a securities agency or attorney general of climate change disclosure by public companies. Environmental disclosure has been a growing concern for publicly traded companies, and as climate change continues to be a public concern and regulation over greenhouse gases expands in the US and internationally, companies will find disclosure regarding climate change to be a growing issue to evaluate in terms of disclosures made in their filings with the Securities and Exchange Commission.
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September 21, 2007
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