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The SEC’s Climate Disclosure Rule Has Arrived: Scope 3 Is Out—But What Is In?

After nearly two years of public comments and deliberation, the U.S. Securities and Exchange Commission (SEC) adopted a Final Rule on Mandatory Climate Disclosures (Final Rule). While less sweeping than initially proposed,...more

It’s Official: Cybersecurity Disclosure Is Coming This Year

The U.S. Securities and Exchange Commission (SEC) adopted final rules on July 26, 2023, requiring public companies to provide current disclosure, within what may be a short time window, about material cybersecurity incidents...more

SEC Modernizes Reg S-K Disclosure Rules for Business, Legal Proceedings, and Risk Factors

The U.S. Securities and Exchange Commission on August 26, 2020, approved the first significant amendments to the rules governing the description of business, legal proceedings, and risk factor disclosures in SEC filings in...more

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