SEC Commissioner Elad Roisman, one of the two Republican appointees currently serving as a commissioner of the SEC, recently delivered a set of remarks that questioned the new focus of the SEC on climate disclosures. 

Specifically, Commissioner Roisman questioned whether the SEC was the appropriate regulatory agency to pursue government action concerning climate change, and critiqued whether new mandatory disclosures focusing on climate change were appropriate.

While Commissioner Roisman is currently in the minority, his views are likely shared by many, and may indicate a degree of pushback, either from within the SEC or other institutional players, to the SEC's recent agenda focusing on climate change disclosures.  When evaluating the scope and likely impact of new SEC rules concerning mandatory climate change disclosures, it is important to keep these dissenting views in mind.