The SEC Staff isn’t issuing that many “climate” comments

My interpretation of this Intelligize report that analyzes the comments issued by the SEC Staff since it issued this sample comment letter last year is that the Staff isn’t issuing as many comments in the climate area as one might think. There have been relatively few comment letters focused on risk factor disclosures regarding climate. Ditto for MD&A disclosure. Or anywhere else in the SEC filings. The Intelligize report does include a chart identifying those comment letters addressing climate that it found and how they were resolved…