With the 2023 annual report season upon us, it is time for companies to take stock of risk factors for 10-Ks and 20-Fs, and consider whether recent economic, political, technological, and regulatory developments have had (or...more
12/22/2023
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Artificial Intelligence ,
Climate Change ,
Cybersecurity ,
Disclosure Requirements ,
Geopolitical Risks ,
Internal Controls ,
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Publicly-Traded Companies ,
Risk Factors ,
Securities and Exchange Commission (SEC)
The California State Senate and State Assembly recently approved two bills, Senate Bill 253 and Senate Bill 261, that could require thousands of companies doing business in California to disclose greenhouse gas ("GHG")...more
9/27/2023
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Climate Action Plan ,
Disclosure Requirements ,
Energy Sector ,
General Assembly ,
Governor Newsom ,
Greenhouse Gas Emissions ,
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Proposed Legislation ,
Reporting Requirements ,
State and Local Government ,
State Legislatures
This memorandum outlines key considerations from White & Case's Public Company Advisory Group for foreign private issuers ("FPIs") during the 2023 annual reporting season....more
1/19/2023
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Confidential Information ,
Coronavirus/COVID-19 ,
Cryptocurrency ,
Cybersecurity ,
Disclosure Requirements ,
Economic Sanctions ,
Environmental Social & Governance (ESG) ,
Foreign Private Issuers ,
Form 20-F ,
IFRS ,
MD&A Statements ,
Non-GAAP Financial Measures ,
Popular ,
Publicly-Traded Companies ,
Regulation S-K ,
Risk Factors ,
Russia ,
Securities and Exchange Commission (SEC) ,
Ukraine ,
XBRL Filing Requirements
Part I of our two-part series identifies our Public Company Advisory Group's 10 important considerations when preparing Annual Reports on Form 10-K in 2023, organized in two categories:
1. Six Housekeeping Considerations:...more
1/6/2023
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Corporate Counsel ,
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Disclosure ,
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Non-GAAP Financial Measures ,
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Proxy Statements ,
Publicly-Traded Companies ,
Securities and Exchange Commission (SEC) ,
Shareholders
Latin America increases involvement in compliance and voluntary carbon markets activity.
Three factors distinguish Latin America as a potential leader in carbon markets: its adoption of carbon markets at the national and...more
The Inflation Reduction Act of 2022 (the "IRA"), signed into law on August 16, 2022, is already causing shock waves in the renewables industry and energy transition space. Specifically, the IRA includes significant tax credit...more
8/18/2022
/ Apprenticeships ,
Biden Administration ,
Carbon Capture and Sequestration ,
Energy Tax Incentives ,
Inflation Reduction Act (IRA) ,
Innovative Technology ,
Investment Tax Credits ,
Popular ,
Production Tax Credit ,
Renewable Energy Incentives ,
Solar Energy ,
Wage and Hour ,
Wind Power
The regulatory landscape for ESG disclosure by U.S. public companies faces potentially dramatic changes, with the Securities and Exchange Commission ("SEC") proposing rules that would mandate comprehensive climate change...more
During the last several years, airlines have announced aggressive ESG targets. A significant component of many of these targets is the need for airlines to source more sustainable airline fuel and become less reliant on...more
5/3/2022
/ Airlines ,
Aviation Industry ,
Carbon Emissions ,
Climate Change ,
Environmental Social & Governance (ESG) ,
Investment ,
Investors ,
Net Zero ,
Popular ,
Renewable Fuel ,
Sustainability