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The SEC’s Climate Disclosure Rule Has Arrived: Scope 3 Is Out—But What Is In?

After nearly two years of public comments and deliberation, the U.S. Securities and Exchange Commission (SEC) adopted a Final Rule on Mandatory Climate Disclosures (Final Rule). While less sweeping than initially proposed,...more

COP28: Takeaways for Businesses and Investors

The 28th United Nations (U.N.) Climate Change Conference of the Parties (COP28) wrapped up in Dubai in mid-December 2023. This Article summarizes key takeaways and describes the potential implications for businesses and...more

California Enacts Broad Climate Disclosure Laws

California Governor Gavin Newsom signed two climate disclosure bills into law on October 7, 2023. They will impose significant reporting obligations on thousands of companies doing business in California. SB 253, the Climate...more

DOJ Issues New Guidance on Use of Personal Devices and Third-Party Messaging Applications

The U.S. Department of Justice (DOJ) announced significant new guidance on March 3, 2023, regarding the use of personal devices and the retention of corporate communications. The DOJ’s concern regarding the use of personal...more

COP27: Four Takeaways for Business Leaders

The 27th United Nations Climate Change Conference of the Parties (COP27) was held in Sharm el-Sheikh, Egypt, in November 2020. While much was discussed, there are four takeaways that may be of greatest interest to business...more

What Companies Should Know Now About the SEC’s Proposed Rule on Mandatory Climate Disclosures—and How to Plan Ahead

The U.S. Securities and Exchange Commission, on March 21, 2022, proposed detailed and wide-ranging requirements for publicly traded companies to disclose their greenhouse gas (GHG) emissions and climate risks in their...more

COP26: Corporate Impacts and Opportunities

The 26th United Nations Climate Change Conference of the Parties (COP26), wrapped up earlier this month in Glasgow, Scotland, after two weeks of negotiations. While attention was focused on national pledges to reduce...more

Crypto and ESG Both on the Radar: SEC Outlines a Strong Enforcement Approach

U.S. Securities and Exchange Commission (SEC) Chair Gary Gensler outlined a vigorous enforcement approach in his keynote remarks at the annual Securities Enforcement Forum. In a clear reference to cryptocurrencies and tokens,...more

DOJ’s New National Cryptocurrency Enforcement Team Portends Wave of Criminal Scrutiny

On October 6, 2021, Deputy Attorney General Lisa O. Monaco announced that the U.S. Department of Justice (DOJ) is stepping further into the cryptocurrency fray by creating the National Cryptocurrency Enforcement Team (NCET)....more

Sustainability Disclosures: What Is Material?

It is no surprise that more and more companies are issuing sustainability reports and broadly disclosing the effects of environmental, social, and governance (ESG) issues. A wide range of stakeholders are demanding this...more

SBA Questions Borrowers About the Necessity of Their PPP Loans

Over the course of the last week, the Small Business Administration (SBA) has reportedly begun quietly questioning borrowers who had received Paycheck Protection Program (PPP) loans about the “necessity” of their loans. On...more

SBA’s Expanded “Safe Harbor” May Reduce, But Does Not Eliminate, Enforcement Risks for Businesses Seeking PPP Loans

Borrowers that, together with their affiliates, received Paycheck Protection Program (PPP) loans in an aggregate amount less than $2 million will be deemed to have made their certification that the loan was “necessary” in...more

You Received One of the IRS Crypto Letters—What’s Next?

Taxpayers should take prompt action to assess their situation, yet move carefully before making representations or filings to the IRS. Over the past month, the Internal Revenue Service (IRS) has sent letters to over ten...more

Higher Ed Admissions Scrutiny—The Road Ahead

The wave of federal charges against some fifty individuals for college admissions fraud and testing bribery schemes caught numerous universities and much of the United States by surprise. This growing scandal has already...more

Blockchain Attacks and the Fight for Immutability

The Ethereum Classic blockchain was the victim of a 51% attack (often called a majority or Sybil attack) on January 5, 2019 that reorganized portions of the blockchain and allowed the attackers to double-spend 219,500 ETC...more

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