News & Analysis as of

Climate Change Form 10-K

Nutter McClennen & Fish LLP

Rising Tide of SEC Disclosure Obligations Threatens to Inundate Registrants with New Reporting Costs

Overview On March 6, 2024, in a 3-2 vote along party lines, the Securities and Exchange Commission (SEC) issued a controversial 886-page final climate-related disclosure rule (Final Rules) that will require companies to...more

Cozen O'Connor

SEC Adopts Final Rule for Enhancement and Standardization of Climate-Related Disclosures

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On March 6, 2024, almost two years after the Securities and Exchange Commission’s (SEC) proposed amendments “to enhance and standardize climate-related disclosures for investors,” the SEC adopted a final rule on...more

Paul Hastings LLP

PH ESG Comparative Analysis of the SEC Climate Rule and EU CSRD & ESRS

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Please see chart below for more information....more

Morrison & Foerster LLP

SEC Adopts Climate Change Disclosure Rules for Public Companies

On March 6, 2024, two years after the issuance of a proposing release and following more than 24,000 comment letters and 4,500 unique letters submitted in response, by a vote of 3-2, the U.S. Securities and Exchange...more

Cooley LLP

Final SEC climate disclosure rules [UPDATED]—Part II GHG emissions and attestation

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Last week the SEC adopted final rules “to enhance and standardize climate-related disclosures by public companies and in public offerings.” The disclosure, which will be included in registration statements and annual reports,...more

Goodwin

The Coming Storm: Preparing for The SEC's Final Climate-Related Disclosure Rules

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On March 6, 2024, the U.S. Securities and Exchange Commission (SEC) adopted final rules that will require expansive new climate-related disclosures in Form 10-K and Form 20-F annual reports and most registration statements....more

BCLP

Divided SEC Adopts New Climate-Related Disclosure Rules

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

Proskauer - Regulatory & Compliance

The SEC Adopts Extensive Climate Change Disclosure Rules

Two years after proposing rules on climate change disclosure, the SEC has adopted new rules, predictably by a split 3-2 vote. The adopted rules maintain the core of the original proposals, requiring that both domestic...more

WilmerHale

SEC Staff Comment Letters Continue to Seek Enhanced Climate-Related Disclosures

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While the Securities and Exchange Commission’s (SEC) new climate-related disclosure rules remain pending, recent comment letters show that the SEC staff is not waiting for the rules to be finalized in order to seek more...more

White & Case LLP

Key Considerations for the 2024 Annual Reporting and Proxy Season: Your Upcoming Form 10-K

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Each year in our Annual Memo, White & Case's Public Company Advisory Group provides practical insights on preparing Annual Reports on Form 10-Ks, Annual Meeting Proxy Statements and, for FPIs, the Annual Report on Form 20-F....more

Snell & Wilmer

Corporate Communicator - 2024 Annual Meeting Season

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Clawback Rules. As previously discussed in last Winter’s Corporate Communicator, the Securities and Exchange Commission (“SEC") adopted final rules in October 2022 directing the NYSE and Nasdaq to adopt listing standards that...more

Mintz - Privacy & Cybersecurity Viewpoints

Preparation for 2023 Fiscal Year-End SEC Filings and 2024 Annual Shareholder Meetings

A number of significant regulatory, legal, market, and ESG-related developments and issues will affect how public companies approach the upcoming year-end reporting process. As in past years, Mintz has prepared an in-depth...more

Latham & Watkins LLP

Timely ESG Updates for Public Companies Preparing Annual Reports

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Developments span the climate disclosure landscape, risk factor disclosure, and diversity-related efforts. In advance of the annual shareholder proposal and annual reporting preparation season, we believe that a number of...more

Paul Hastings LLP

Public Company Watch: September 2023

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In the September edition of our Public Company Watch, we cover key issues impacting public companies, including the SEC’s new C&DIs and sample comment letter; considerations for issuers as they start their Form 10-Q...more

Seward & Kissel LLP

SEC Updates for the Upcoming 2022 Annual Reports on Form 10-K and Form 20-F

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The U.S. Securities and Exchange Commission (the “SEC”) has adopted amendments and updated disclosure requirements that are to be included in a reporting company’s annual report on Form 10-K or 20-F. The SEC has also proposed...more

Smith Anderson

Reminders for the 2023 Annual Report and Proxy Season

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As public companies prepare their 2022 annual reports and 2023 proxy statements, they will need to contend with a host of new requirements and disclosure updates stemming from the current geopolitical and economic...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

Clark Hill PLC

SEC Moving Forward on Climate Disclosures

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On March 15, 2021, acting Securities and Exchange Commission (SEC) Chair Allison Herren Lee formally sought comments on climate change-related disclosures in annual 10K and quarterly 10K public company filings. It was...more

Skadden, Arps, Slate, Meagher & Flom LLP

Climate-Related Securities Suits May Increase With New SEC Standards

Takeaways - The SEC plans to issue new disclosure requirements regarding climate-related risks and opportunities, and the agency’s recent actions suggest we have entered a new era of oversight when it comes to...more

White & Case LLP

Key Considerations for the 2022 Annual Reporting and Proxy Season Part I: Form 10-K Considerations

White & Case LLP on

This is Part I of a two-part series outlining key considerations from White & Case's Public Company Advisory Group for US public companies during the 2022 annual reporting and proxy season. Part I of this memo describes...more

Dorsey & Whitney LLP

Governance and Disclosure Considerations from the SEC’s Climate Change Comment Letters

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The SEC’s Division of Corporation Finance has issued a sample comment letter, and sent actual comment letters to a series of public companies, asking for additional Form 10-K disclosure on topics addressed in the SEC’s 2010...more

Ballard Spahr LLP

The SEC’s Open Comment Letter on Climate Change Disclosure: What Public Companies Should Be Doing Now

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Summary - Public companies should enhance their disclosure on the impact of climate change in line with the SEC’s open comment letter issued on September 29, 2021....more

Akin Gump Strauss Hauer & Feld LLP

Corp Fin’s Climate Disclosure Review is Here – What to Expect and How to Prepare

Last week, the Division of Corporation Finance (Corp Fin) of the Securities and Exchange Commission (SEC) published an illustrative letter that provides samples of comments, which the SEC may issue to companies regarding...more

Vinson & Elkins LLP

The SEC Sample Climate Change Comment Letter Is a Warning

Vinson & Elkins LLP on

On September 22, the SEC’s Division of Corporation Finance issued a sample comment letter (the “Comment Letter”) regarding climate change disclosures. While the SEC has yet to issue its promised climate change disclosure...more

White & Case LLP

SEC Issues Sample Comment Letter as it Ramps Up Scrutiny of Climate Disclosures

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On September 22, 2021, in a step that emphasizes the SEC's increased focus on climate change disclosure, the SEC's Division of Corporation Finance ("Corp Fin") issued a sample letter for public companies containing comments...more

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