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Conyers

Annual Returns - Preparation for Upcoming Deadlines

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As described in more detail in our recent client bulletin, BVI companies are now required to prepare and file with their registered agent an “annual return” containing a basic balance sheet and income statement. This annual...more

Husch Blackwell LLP

A Guide to the SEC's New Climate Disclosure Rules

Husch Blackwell LLP on

On March 6, 2024, the Securities and Exchange Commission (SEC) adopted climate disclosure rules which will require registrants to disclose detailed new climate-related disclosures in annual reports and registration...more

Mayer Brown Free Writings + Perspectives

SEC Staff Issues Sample Comment Letter Regarding XBRL Disclosures

On September 7, 2023, the Staff of the Division of Corporation Finance (“Division”) of the U.S. Securities and Exchange Commission (“SEC”) issued a sample comment letter (“Letter”), containing sample comments that the...more

Littler

Publicly Traded Employers Will Need to Claw Back Incentive Pay from Former and Current Executive Officers

Littler on

Employers with stock listed on a national security exchange will become subject to a new final rule mandating the implementation of a policy that will require employers to recoup incentive-based compensation from officers who...more

Skadden, Arps, Slate, Meagher & Flom LLP

Capital Markets - 2023 SEC Filing Deadlines and Financial Statement Staleness Deadlines

To prepare for 2023, reporting companies should be aware of applicable SEC filing deadlines and financial statement “staleness” dates, as well as regulatory reforms that may affect the preparation and contents of disclosures...more

Dechert LLP

SEC Proposes Comprehensive Climate-Related Disclosure Rules

Dechert LLP on

On March 21, 2022, the U.S. Securities and Exchange Commission (the “SEC”) released its new and longanticipated proposed rules for the enhancement and standardization of climate-related disclosures. The proposed rule...more

Robinson+Cole Manufacturing Law Blog

SEC Proposed Rule on Climate-Related Disclosures: A Look at Scope 3 Emissions Reporting Requirements

True to its word, the SEC released its proposed rule, The Enhancement and Standardization of Climate-Related Disclosures for Investors, last week. The rule would require companies to disclose a wide variety of climate-related...more

Fenwick & West LLP

SEC Proposes New Rules for Climate Risk Disclosure

Fenwick & West LLP on

The U.S. Securities and Exchange Commission has proposed rules and amendments that would require SEC reporting companies and companies filing registration statements to provide certain climate-related information in their...more

Levenfeld Pearlstein, LLC

SEC Issues Draft Rule Requiring Enhanced Climate Disclosures

On March 21, 2022, the SEC issued proposed amendments to its rules that require public companies to provide certain climate-related information in their registration statements and annual reports. The proposed rule has been...more

Jones Day

SEC Releases Proposed Rule on Climate Risk Disclosure

Jones Day on

On March 21, 2022, the Securities and Exchange Commission ("SEC") voted 3–1 to propose amendments to Regulations S-K and S-X that would require registrants to provide certain climate-related information in their registration...more

Cohen & Gresser LLP

SEC Disclosure Alert: Key Performance Metrics, Financial Reporting and Sustainability

Cohen & Gresser LLP on

On January 30, 2020, the SEC issued guidance on the use of key performance metrics for public companies discussing their financial results and proposed amendments to certain financial reporting requirements. The published...more

Kramer Levin Naftalis & Frankel LLP

SEC Proposal To Modernize MD&A Disclosures and Guidance on MD&A Performance Metrics

On Jan. 30, 2020, the SEC proposed amendments to modernize Management’s Discussion and Analysis (MD&A) financial disclosure requirements in Regulation S-K....more

Mayer Brown Free Writings + Perspectives

Disclosure Effectiveness Initiative; Environmental and Climate-Related Disclosures

In remarks last week, Securities and Exchange Commission Chair Clayton discussed the SEC’s proposed amendments to streamline and modernize the requirements for Management’s Discussion and Analysis (MD&A) disclosures.  The...more

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Proposes Amendments To Enhance MD&A Disclosures and Issues New MD&A Interpretative Guidance

The SEC issued documents on January 30, 2020, regarding management discussion and analysis (MD&A) and other disclosures. ...more

Mayer Brown Free Writings + Perspectives

SEC Proposes Amendments to MD&A

The Securities and Exchange Commission yesterday voted to propose amendments to the Regulation S-K requirements for Management’s Discussion and Analysis, or MD&A, and also issued agency guidance relating to MD&A. ...more

Kramer Levin Naftalis & Frankel LLP

SEC Simplifies Disclosure Requirements to Further FAST Act Mandate

The SEC has adopted rule amendments to simplify disclosure requirements consistent with its mandate under the Fixing America’s Surface Transportation (FAST) Act. ...more

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