Elizabeth Diffley

Elizabeth Diffley

Faegre Drinker Biddle & Reath LLP

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Proposed Climate Disclosure Rules for Public Companies

On March 21, 2022, the Securities and Exchange Commission (SEC) issued highly anticipated proposed rules that would require public companies to include climate-related disclosures in their annual reports and registration...more

4/13/2022  /  Climate Change , Disclosure Requirements , Greenhouse Gas Emissions , Proposed Rules , Regulation S-K , Securities and Exchange Commission (SEC) , Task Force on Climate-related Financial Disclosures (TCFD)

Living in a Material(ity) World: SEC Adopts Regulation S-K Amendments Rooted in Materiality

Continuing a trend favoring a principles-based, materiality-driven disclosure regime, on August 26, 2020, the Securities and Exchange Commission (SEC) adopted amendments to the description of business (Item 101), legal...more

9/9/2020  /  Amended Rules , Disclosure Requirements , Item 101 , Item 103 , Item 105 , Regulation S-K , Risk Factors , Securities and Exchange Commission (SEC)

In Enforcement Action, SEC Underscores Heightened Scrutiny of KPIs in MD&A Reporting

In February, the Securities and Exchange Commission (SEC) announced a settlement with Diageo plc, a London-based producer of liquor, wine and beer, for failure to make required disclosures of known trends and uncertainties,...more

3/5/2020  /  Disclosure Requirements , MD&A Statements , Popular , Regulation S-K , Securities Act of 1933 , Securities and Exchange Commission (SEC)

SEC Gives Management’s Discussion and Analysis (MD&A) a Makeover

With the aim of eliminating certain duplicative disclosures, and modernizing and enhancing Management’s Discussion and Analysis (MD&A) disclosures for the benefit of investors while reducing the compliance burden on...more

2/14/2020  /  Corporate Governance , Disclosure Requirements , MD&A Statements , New Guidance , Proposed Amendments , Publicly-Traded Companies , Regulation S-K , Securities and Exchange Commission (SEC) , Tax Cuts and Jobs Act

MD&A’s Makeover, Part II: Interpretive Guidance on the Use of KPIs and Metrics in MD&A

When preparing the Management’s Discussion and Analysis, or MD&A, sections of their upcoming Form 10-K filings and registration statements, companies should consider new Securities and Exchange Commission (SEC) interpretive...more

2/13/2020  /  Disclosure Requirements , MD&A Statements , Proposed Amendments , Regulation S-K , Securities and Exchange Commission (SEC)

MD&A’s Makeover, Part I: Proposed Amendments to Financial Disclosure Requirements in Regulation S-K

The Securities and Exchange Commission (SEC) has proposed amendments to simplify and enhance certain financial disclosure requirements in Regulation S-K. The proposed amendments, released January 30, 2020, would eliminate...more

2/12/2020  /  Disclosure Requirements , Financial Statements , MD&A Statements , Proposed Amendments , Regulation S-K , Securities and Exchange Commission (SEC)
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