Acting Securities and Exchange Commission Chair Allison Herren Lee issued a statement Feb. 24 directing the Division of Corporation Finance to "enhance its focus on climate-related disclosure in public company filings." While it's not clear how far or how fast Lee's changes to the SEC's 2010 interpretative guidance to public companies regarding existing SEC disclosure requirements as they apply to climate change matters will go, companies should remain vigilant for changes to their disclosure requirements and prepare for further scrutiny.