"Preparing for Year-End 2018: Number Five – Are Market Risk Disclosures Getting More Scrutiny?" from The SEC Institute Blog highlights three 2018 SEC comment letters on market risk disclosure as required by Reg. S-K Item 305, and encourages companies to review their current disclosure for potential updating. This December 2015 SEC Institute Blog discusses the objective of the market risk disclosure and disclosure drafting considerations, and includes some earlier SEC comments.
See also this older but still relevant EY publication "SEC market risk disclosures." This post first appeared in the weekly Society Alert!