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Publicly-Traded Companies Financial Regulatory Reform Disclosure Requirements

Proskauer - Regulatory & Compliance

Primarily Non-Financial Corporate Reporting: Climate Change

Version 2.0 following publication of the U.S. Securities and Exchange Commission (“SEC”) Climate-Related Disclosure Rules - A wave of new legislation and regulation in the U.S. and Europe has the potential to significantly...more

Skadden, Arps, Slate, Meagher & Flom LLP

Hong Kong Regulatory Update - March 2024

查看中文 This update provides an overview of key regulatory developments in the fourth quarter of 2023 relevant to companies listed, or planning to list, on The Stock Exchange of Hong Kong Limited (HKEx) and their advisers....more

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Adopts Long-Awaited Final Pay Versus Performance Disclosure Rules

On August 25, 2022, the U.S. Securities and Exchange Commission (SEC) adopted final rules requiring public companies to disclose the relationship between the executive compensation actually paid to the company’s named...more

Cadwalader, Wickersham & Taft LLP

In Depth: What Can Public Companies Do Now to Prepare for the SEC’s New Proposed Rules on Climate-Related Disclosures?

On March 21, 2022, the U.S. Securities and Exchange Commission (the “SEC”) proposed far-reaching amendments to Regulation S-K and Regulation S-X that would mandate significant additional climate-related disclosures for public...more

Allen Matkins

It's Official! SEC Agrees "Shall" Is Ambiguous

Allen Matkins on

Nearly a decade ago, I commented on the ambiguity that inheres in "shall"...more

Proskauer Rose LLP

Expect New SEC Leadership To Require More ESG Reporting

Proskauer Rose LLP on

Public companies should expect more environmental, social and governance-related disclosure requirements, focusing initially on climate risk. An element of President-elect Joe Biden's platform has been "[r]equiring public...more

Hogan Lovells

SEC updates MD&A and other financial disclosure requirements

Hogan Lovells on

On November 19 the SEC issued significant amendments to the disclosure requirements governing Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A). The amendments to Item 303 of...more

Polsinelli

SEC Adopts Amendments to MD&A and Other Financial Disclosure Requirements in Regulation S-K

Polsinelli on

On November 19, 2020, the Securities and Exchange Commission (the “SEC”) adopted final rule amendments to modernize, simplify, and enhance Management’s Discussion & Analysis of Financial Condition and Results of Operations...more

Bass, Berry & Sims PLC

SEC Adopts Amendments to MD&A and Other Financial Disclosures

Bass, Berry & Sims PLC on

On November 19, the Securities and Exchange Commission (SEC) continued its brisk pace of end-of-year rulemaking by approving amendments to Items 301, 302 and 303 of Regulation S-K, which collectively govern the disclosures of...more

Kramer Levin Naftalis & Frankel LLP

SEC Adopts Amendments to MD&A and Financial Disclosures

On Nov. 19, 2020, the U.S. Securities and Exchange Commission (SEC) adopted amendments to the disclosure rules affecting Management’s Discussion and Analysis (MD&A) and related financial disclosures. ...more

Cadwalader, Wickersham & Taft LLP

SEC Adopts Amendments to Management’s Discussion and Analysis and Other Financial Disclosures

On November 19, 2020, the Securities and Exchange Commission adopted final amendments to the disclosure rules affecting Management’s Discussion and Analysis (MD&A) and related financial disclosures....more

Mayer Brown Free Writings + Perspectives

SEC Adopts Significant Changes to MD&A and Related Disclosures

On November 19, 2020, the US Securities and Exchange Commission (SEC) continued its recent efforts to modernize and simplify certain financial disclosure requirements in Regulation S-K by amending Item 303 of Regulation S-K...more

Cozen O'Connor

SEC Adopts Amendments to MD&A and Other Financial Disclosures

Cozen O'Connor on

On November 19, 2020, by a three-to-two vote, the Securities and Exchange Commission (SEC) voted to adopt amendments to Regulation S-K in an effort to modernize, simplify, and enhance certain financial disclosures. The SEC...more

Morgan Lewis

SEC Adopts Amendments to Modernize and Enhance Management’s Discussion and Analysis and Other Financial Disclosures

Morgan Lewis on

The US Securities and Exchange Commission (SEC) announced that it voted on November 19, 2020 to adopt rules to modernize, simplify, and enhance certain financial disclosures required of public companies under Regulation S-K. ...more

Mayer Brown Free Writings + Perspectives

SEC Adopts Amendments to MD&A

The Securities and Exchange Commission continues to move forward with its rulemaking agenda. Yesterday, the SEC announced that it voted to adopt amendments to the MD&A disclosure requirements.  These had been proposed at the...more

Stinson - Corporate & Securities Law Blog

SEC Amends Rules for MD&A and other Financial Disclosures

The SEC adopted amendments intended to modernize, simplify and enhance certain financial disclosure requirements in Regulation S-K, including rules related to MD&A....more

Sullivan & Worcester

Environmental Disclosure Aspects of SEC Regulation S-K Amendments

Sullivan & Worcester on

The SEC has adopted amendments to modernize certain disclosure requirements set forth in Regulation S-K. Specifically, the SEC updated the items governing a company’s description of environmental proceedings in which the...more

Cozen O'Connor

SEC Adopts Amendments to Regulation S-K Items 101, 103, and 105

Cozen O'Connor on

During an open meeting last week, the Securities and Exchange Commission (SEC) voted 3 to 2 to adopt amendments modernizing the description of business (Item 101), legal proceedings (Item 103), and risk factors (Item 105)...more

Polsinelli

The SEC Adopts Amendments to Modernize Regulation S-K Disclosure Requirements

Polsinelli on

On August 26, 2020, for the first time in over 30 years, the Securities and Exchange Commission (the “SEC”) adopted significant amendments to the Regulation S-K disclosure requirements regarding the description of a reporting...more

Mayer Brown Free Writings + Perspectives

SEC Amends Business, Legal Proceedings and Risk Factor Disclosures

On August 26, 2020, the US Securities and Exchange Commission (SEC) adopted amendments to Regulation S-K that are intended to modernize business, legal proceedings and risk factor disclosures. According to the SEC, the...more

Kramer Levin Naftalis & Frankel LLP

SEC Adopts Amendments to Description of Business, Legal Proceedings and Risk Factor Disclosures Under Regulation S-K

On Aug. 26, the Securities and Exchange Commission adopted amendments to the description of business (Item 101), legal proceedings (Item 103) and risk factor (Item 105) disclosure requirements under Regulation S-K. ...more

Cadwalader, Wickersham & Taft LLP

SEC Adopts Amendments to Modernize Risk Factor Disclosure Requirements

On August 26, 2020, the Securities and Exchange Commission (the “SEC”) announced the adoption of amendments to modernize the description of business, legal proceedings, and risk factor disclosures that registrants are...more

Stinson - Corporate & Securities Law Blog

SEC Adopts Rule Amendments to Modernize Disclosures of Business, Legal Proceedings, and Risk Factors

The SEC adopted amendments to modernize the description of business, legal proceedings, and risk factor disclosures that registrants are required to make pursuant to Regulation S-K. These disclosure items have not undergone...more

Orrick, Herrington & Sutcliffe LLP

SEC Updates Disclosure Requirements for Risk Factors and Business and Legal Proceeding Descriptions

Exchange Act Reports; Securities Act Filings - On August 26, 2020, the Securities and Exchange Commission announced changes to Regulation S-K intended to modernize certain disclosures related to an issuer’s business...more

Morgan Lewis

SEC Modernizes Business, Legal Proceedings, and Risk Factor Disclosures Under Regulation S-K

Morgan Lewis on

The US Securities and Exchange Commission announced that it voted on August 26 to adopt amendments to Regulation S-K to modernize the description of business, legal proceedings, and risk factor disclosures that registrants...more

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