Hong Tran

Orrick, Herrington & Sutcliffe LLP

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Comment Letter Trend: SEC Seeks Expanded Discussion of Board’s Role in Risk Oversight

During 2022 the SEC issued at least 36 comment letters requesting expanded discussion about the board’s role in risk oversight. We summarize below the basic requirements of this disclosure and the most common new elements...more

2/14/2023 / Board of Directors , Corporate Governance , Internal Controls , Oversight Duties , Proxy Season , Regulation S-K , Securities and Exchange Commission (SEC)

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Hong Tran

Orrick, Herrington & Sutcliffe LLP

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Comment Letter Trend: SEC Seeks Expanded Discussion of Board’s Role in Risk Oversight

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