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首页> 外文期刊>Social and Environmental Accountability Journal >SEC's 2010 Release on Climate Change: Shifting from Voluntary to Mandatory Climate Change Disclosure
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SEC's 2010 Release on Climate Change: Shifting from Voluntary to Mandatory Climate Change Disclosure

机译：第二届2010年关于气候变化的发布：从自愿转移到强制性气候变化披露

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摘要

Although the United States Congress has not federally mandated climate change policies, the Securities and Exchange Commission (SEC) has instituted climate change disclosure policies. As part of this policy it requires that firms making certain voluntary climate change disclosures also provide them in their mandatory annual filings with the SEC. Using a sample of companies that participate in Regional Greenhouse Gas Initiative and are therefore major generators of carbon emissions we found that for these firms a small portion of them still provide voluntary climate change disclosures that are not included in their mandatory SEC annual filings. These disclosures are mainly concerned with their environmental reputation or with capital expenditures for climate change. Furthermore, we find that voluntary climate change disclosures after the February 2010 SEC release date significantly decreased whereas mandatory disclosure significantly increased, suggesting that the SEC release had a dampening effect on voluntary disclosures.
机译：虽然美国国会没有联邦政府气候变化政策，证券交易委员会（SEC）已经制定了气候变化披露政策。作为这一政策的一部分，它要求企业使某些自愿气候变化披露还向他们提供与SEC的强制性年度文件。因此，利用参与区域温室气体倡议的公司样本，因此是碳排放的主要发电机，我们发现，对于这些公司来说，其中一小部分仍然提供不包括在其强制性证券交易所年度文件中的自愿气候变化披露。这些披露主要涉及其环境声誉或资本支出的气候变化。此外，我们发现，2010年2月释放日期后，释放日期之后的自愿气候变化披露明显下降，而强制性披露显着增加，这表明秒释放对自愿披露有抑制效果。

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