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SEC Proposed Rule-Making - Part I: SEC Proposal on Enhancement and Standardization of Climate-Related Disclosures

In sports, the rules of the game allow for consistent guidance in the face of ambiguity on a given call, as well as allow for comparison across teams, leagues, seasons, and years. SEC Chairman Gary Gensler made this analogy...more

COVID-19 Disclosure Case Studies and Additional SEC Guidance for Upcoming Quarterly Disclosure

As the United States is grappling with the process of the reopening of the economy while the new surge in cases may result in the re-imposition of business closures and stay-at-home orders, public companies find themselves in...more

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