The rules, originally proposed in March 2022, realign disclosures, marketing practices and other obligations in de-SPAC transactions more closely with traditional IPOs and add increased risk and uncertainty for market...more
3/28/2024
/ Conflicts of Interest ,
Corporate Counsel ,
Disclosure Requirements ,
Enforcement ,
Fairness Standard ,
Final Rules ,
Initial Public Offering (IPO) ,
Investment Company Act of 1940 ,
Liability ,
New Regulations ,
Popular ,
PSLRA ,
Securities and Exchange Commission (SEC) ,
Smaller Reporting Companies ,
Special Purpose Acquisition Companies (SPACs) ,
Underwriting
The rules impose standardized disclosure requirements on public companies beginning as early as 2026 (for fiscal year ending 2025, depending on filer status).
Climate-related disclosures, including in financial statement...more
3/15/2024
/ Annual Reports ,
Climate Change ,
Corporate Governance ,
Disclosure Requirements ,
Final Rules ,
Financial Statements ,
Greenhouse Gas Emissions ,
Renewable Energy ,
Risk Management ,
Risk Mitigation ,
Securities and Exchange Commission (SEC) ,
Severe Weather ,
Transparency