The Securities and Exchange Commission (SEC) recently adopted a final rule requiring companies to disclose practices or policies related to the ability of employees (including officers) and directors to engage in hedging...more
On February 21, 2018, the Securities and Exchange Commission (SEC) published interpretive guidance, titled “Commission Statement and Guidance on Public Company Cybersecurity Disclosures”(Release No. 33-10459), to assist...more
Last week, the Securities and Exchange Commission (SEC) provided additional guidance for complying with the pay ratio disclosure requirements adopted under the Dodd-Frank Act that take effect in 2018. According to SEC...more
On April 7, 2017, the Securities and Exchange Commission ("SEC") Division of Corporate Finance (the "Division") indicated that it will not recommend enforcement of the conflict minerals source and chain of custody due...more
On April 13, 2016, the Securities and Exchange Commission (the “SEC”) published a concept release (the “Release”) seeking comment on “modernizing certain business and financial disclosure requirements in Regulation S-K.”...more
On September 18, 2013, the SEC voted 3 to 2 in favor of proposed "pay ratio" rules, which require each registrant to disclose the median of the annual total compensation of all of its employees (the MATC), the annual total...more