The SEC's Commission Guidance Regarding Disclosure Related to Climate Change advises managers to provide ______ disclosures about known trends associated with climate change that are reasonably likely to have a material impact on a company's operations.
A) Retrospective
B) Supplier
C) Semi-annual
D) Future-oriented

Question

Quizplus · Accepted Answer

The SEC's guidance emphasizes the importance of future-oriented disclosures, encouraging companies to discuss how anticipated climate change trends may materially impact their operations, financial condition, or market demand for their products or services.