Cynthia M. Mabry and Stacey H. Mitchell are partners at Akin Gump. Courtesy photos 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. Texas Lawyer spoke recently about the likelihood of increased complexities and costs associated with changes to the SEC’s 2010 interpretive guidance with Cynthia M. Mabry, a partner in the corporate practice at Akin Gump Strauss Hauer & Feld and co-leader of its climate change practice; and Stacey H. Mitchell, a partner in the environment and natural resources practice at Akin Gump and co-leader of its ESG and climate change practices.