The Securities and Exchange Commission (SEC) adopted rules expanding climate-related disclosure requirements in annual reports and registration statements for U.S. public companies and foreign private issuers. The final...more
3/29/2024
/ Climate Change ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
Final Rules ,
Financial Institutions ,
Financial Services Industry ,
Greenhouse Gas Emissions ,
Regulation S-K ,
Regulation S-X ,
Regulatory Requirements ,
Risk Management ,
Securities and Exchange Commission (SEC) ,
Securities Regulation
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
John Coates, the Acting Director of the Division of Corporation Finance of the Securities and Exchange Commission (SEC), issued a public statement entitled “ESG Disclosure – Keeping Pace with Developments Affecting Investors,...more
By a 3-2 vote, the U.S. Securities and Exchange Commission (SEC) has adopted amendments designed to modernize the disclosure requirements involving description of business (Item 101), legal proceedings (Item 103), and risk...more
9/4/2020
/ Amended Rules ,
Business Strategies ,
Capital Markets ,
Climate Change ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
Final Rules ,
Financial Statements ,
JOBS Act ,
Materiality ,
Modernization ,
Registration Statement ,
Regulation S-K ,
Risk Factors ,
Securities and Exchange Commission (SEC) ,
Smaller Reporting Companies