Oatly is going public, so out of prurient interest, I picked up their registration statement. Did you know: a risk factor to Oatly’s business? Climate change.
In 2010, the Securities and Exchange Commission provided guidance about how to apply climate change disclosures — since it might be required in the risk factor section, among other places. And according to the SEC, investor demand for climate change disclosures has “grown dramatically.” The SEC is mulling over whether existing disclosures are good enough, and it has requested feedback from the public.
Oatly’s registration provides a nice demonstration of that interest: the risks of climate change laid out bluntly by a corporation.
“Our ability to ensure a continuing supply of…
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Author: Elizabeth Lopatto