Wow, i just learned the following.  Did not know this …

From:  Comment from Michael A. Moran and Abby Joseph Cohen, Goldman Sachs: Global Markets Institute – Accounting Policy Update: SEC takes action on climate change disclosures

On January 27, 2010 the SEC approved, by a 3-2 vote, new interpretative guidance on existing disclosure requirements related to climate change. The SEC’s actions, while not creating any new legal requirements, are intended to provide clarity and enhance consistency with respect to disclosures. The SEC’s action raises the bar for companies with respect to the information investors can expect to receive regarding climate change. The guidance indicates registrants should consider disclosures related to, among other things, the potential impact of any pending legislation and regulation related to climate change and the actual and potential impacts of the physical effects of climate change on their businesses.

Has anybody done a market study on these disclosures?  I didn’t know they existed.  Interesting.