News & Analysis as of

Public Comment Regulation S-X Form 10-K

BCLP

Divided SEC Adopts New Climate-Related Disclosure Rules

BCLP on

On March 6, 2024, a divided SEC approved climate-related disclosure rules. The new rules will require disclosure of...more

Moore & Van Allen PLLC

SEC Announces Proposed Rule for Climate Risk and Greenhouse Gas Disclosures

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On March 21, 2022, the U.S. Securities and Exchange Commission (“SEC”) announced a proposed rule (the “Proposed Rule”) that will require registrants to make certain climate disclosures in their registration statements and...more

Seyfarth Shaw LLP

SEC Proposes Change to Definition of Smaller Reporting Company

Seyfarth Shaw LLP on

The U.S. Securities and Exchange Commission (the “SEC”) recently proposed changes to expand the number of U.S. public companies that would qualify as a “smaller reporting company” (a “SRC”) and who therefore would be eligible...more

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