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Corp Fin Releases New Guidance on Clawback Disclosure Requirements

The staff of the Division of Corporation Finance (Corp Fin) of the Securities and Exchange Commission (SEC) has issued new Compliance and Disclosure Interpretations (C&DIs) relating to the clawback disclosures required in an...more

Horizon - ESG Regulatory News and Trends, March 2025

SEC withdraws defense of US climate disclosure rules; Uyeda speaks on ESG and materiality. On March 27, 2025, the Securities and Exchange Commission (SEC) notified the US Court of Appeals for the Eighth Circuit that the SEC...more

SEC Updates Guidance Regarding Exempt Offerings

On March 12, 2025, the Securities and Exchange Commission (SEC) published updates to its Compliance and Disclosure Interpretations (C&DIs) related to exempt offerings under the Securities Act of 1933 (Securities Act). These...more

SEC Expands Confidential Review Process to Facilitate Capital Formation

Companies seeking to raise capital through a public offering are encouraged to note the US Securities and Exchange Commission (SEC)’s announcement on March 3, 2025 that the staff of the Division of Corporation Finance (SEC...more

Horizon - ESG Regulatory News and Trends - February 2025

US formally submits notification of withdrawal from Paris Agreement. On January 27, 2025, Dorothy Camille Shea, the US acting ambassador to the United Nations, submitted a notification of withdrawal from the Paris Agreement...more

Updating Form 10-K for Fiscal Year 2024 and Other Reporting Reminders

With calendar year 2024 completed, US public companies with a December 31 fiscal year-end will be working to prepare their annual reports on Form 10-K for filing with the US Securities and Exchange Commission (SEC). Companies...more

Horizon - ESG Regulatory News and Trends - December 2024

Welcome to Horizon, DLA Piper’s monthly bulletin reporting on late-breaking legislative and policy developments in ESG. Our aim is to scan the litigation, enforcement, and regulatory horizon to help inform business decisions....more

2025 SEC Filing Deadlines and Financial Statement Staleness Dates

We are pleased to announce the availability of our calendar showing SEC filing deadlines and financial statement staleness dates for 2025. Public companies are encouraged to keep in mind these important deadlines and...more

Horizon - ESG Regulatory News and Trends - September 2024

Welcome to Horizon, DLA Piper’s regular bulletin reporting on late-breaking legislative and policy developments in ESG. Our aim is to scan the litigation, enforcement, and regulatory horizon to help inform business decisions....more

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