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Reporting Requirements › Corporate Management

WilmerHale

SEC Chief Accountant Shines a Spotlight on ICFR and Risk Assessments

WilmerHale on

On Friday, SEC Chief Accountant Paul Munter released a public statement in which he expressed concerns about the risk assessment process of both auditors and management. As a possible harbinger of things to come, the...more

J.S. Held

Crosscurrents: Boards of Directors & Greenhouse Gas Verification – Working Toward Sustainability Compliance

J.S. Held on

Boards of Directors, Compliance Responsibilities, and How They Contribute to Overall Success - Boards of Directors are the lynchpin to effective sustainability programs. Effective sustainability programs can only be...more

J.S. Held

Crosscurrents: The Growing Impact and Future of the Chief Sustainability Officer

J.S. Held on

The famous quote by Mahatma Gandhi — “The world has enough for everyone's need, but not enough for everyone's greed” — aptly reflected business sentiments prevalent decades ago. At that time, the sole intention was to fulfil...more

Latham & Watkins LLP

FCA Finalises Rules to Improve Transparency Around Diversity of Boards and Executive Management

Latham & Watkins LLP on

The new rules provide issuers with flexibility to report on representation of women by reference to either gender identity or sex. On 20 April 2022, the FCA published its final policy decision on the proposals set out in...more

Vinson & Elkins LLP

ESG Board Committees, Part II: Five Steps To Achieve An Effective ESG Board Committee

Vinson & Elkins LLP on

ESG is taking the world by storm. However, while ESG may seem like a relatively new concept, the reality is that non-financial risks and opportunities, and board governance over those matters, has existed for a long time,...more

Cooley LLP

Blog: AICPA Suggests Management Representations For Auditors To Seek In Connection With Conflict Minerals Reporting

Cooley LLP on

The AICPA has issued an FAQ that identifies, for auditors conducting Independent Private Sector Audits for inclusion in Conflict Mineral Reports, the types of management representations that auditors should consider seeking...more

Orrick, Herrington & Sutcliffe LLP

Assessing the Increased Regulatory Focus on Public Company Internal Control and Reporting

Orrick, Herrington & Sutcliffe LLP on

Over the past few months, the Securities and Exchange Commission (‘‘SEC’’) has publicly stated its increasing focus on public company internal controls and related reporting obligations. In February of this year at the...more

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