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Disclosure Requirements Final Rules Publicly-Traded Companies

Fenwick & West LLP

Eighth Circuit Directs SEC to Reveal Plans for Climate Disclosure Rule

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On April 24, 2025, the U.S. Court of Appeals for the Eighth Circuit ordered that the litigation challenging the validity of the Securities and Exchange Commission's (SEC) climate disclosure rule be “held in abeyance pending...more

Maynard Nexsen

Public Company Advisory: Q1 2025 SEC Snapshots

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The members of Maynard Nexsen’s Public Company Advisory Practice counsel public companies and companies aiming to become public on the full range of matters shaping their governance and operation in the public markets. As a...more

Bass, Berry & Sims PLC

SEC Withdraws Defense of Climate Disclosure Rules

As a follow-up to our blog post in February about the Securities and Exchange Commission’s (SEC) pause in defending its Climate Disclosure Rules, on March 27, the SEC notified the U.S. Court of Appeals for the Eighth Circuit...more

Jones Day

SEC Abandons Defense of Climate Disclosure Rules

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The U.S. Securities and Exchange Commission (SEC) voted to halt its defense of the climate disclosure rules introduced under the leadership of former SEC Chair Gary Gensler....more

Bracewell LLP

SEC Ends Defense of Climate Disclosure Rules

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In March of 2024, we reported on the US Securities and Exchange Commission’s adoption of a comprehensive set of rules governing climate-related disclosures. The rules would require public companies to disclose climate-related...more

Fenwick & West LLP

SEC Nixes Climate Disclosure Rules

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On March 27, 2025, the Securities and Exchange Commission voted to end its defense of the climate disclosure rules it adopted last year that would have required publicly traded companies disclose climate-related risks and...more

Proskauer - Regulatory & Compliance

The SEC Votes to “End its Defense” of Climate Change Rules

As previously reported, SEC Asks Court to Put Climate Change Litigation on Hold, the SEC had asked the court to suspend litigation in the U.S. Court of Appeals for the 8th Circuit challenging its new climate change disclosure...more

Wilson Sonsini Goodrich & Rosati

SEC Votes to End Defense of Climate Disclosure Rules

On March 27, 2025, the SEC announced that it voted (2-1) to end its defense of the final enhanced and standardized climate-related disclosure rules (the Climate Rules). The SEC previously adopted the Climate Rules on March 6,...more

Akin Gump Strauss Hauer & Feld LLP

Making Waves No Longer: SEC Abandons Climate Disclosure Rule

In a widely anticipated move, the U.S. Securities and Exchange Commission (SEC) has announced that it will no longer defend the agency’s climate disclosure rule issued during the Biden administration. The disclosure rule...more

Allen Matkins

SEC Abandons Defense Of Brobdingnagian Climate Change Disclosure Rule

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Three years ago, the Securities and Exchange Commission issued a nearly 500 page rule proposal that would require registrants to provide certain climate-related information in their registration statements and annual...more

WilmerHale

So You Went Public via a Reverse Merger? Are You a Shell Company?

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In recent years, a variety of alternative paths to public ownership and trading liquidity have emerged. The reverse merger is among one of the oldest alternatives to a conventional IPO for a private company seeking to become...more

Perkins Coie

Are You Ready for What’s (EDGAR) Next?

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Here’s a friendly reminder that the EDGAR Next transition is fast approaching. If your company has not yet begun preparations, we urge you to start planning now. As you may recall, on September 27, 2024, the U.S. Securities...more

Goldberg Segalla

SEC Chairman Halts Litigation on Climate Disclosure Rules

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The acting chairman of the SEC, Mark T. Uyeda, requested Feb. 11 that the Eighth Circuit pause ongoing litigation concerning the Enhancement and Standardization of Climate-Related Disclosures for Investors rule — (known as...more

Wilson Sonsini Goodrich & Rosati

Everything Old Is New Again for Shareholder Proposals: SEC Division of Corporation Finance Issues Staff Legal Bulletin No. 14M

On February 12, 2025, the U.S. Securities and Exchange Commission (the Commission) Division of Corporation Finance staff (the staff) issued Staff Legal Bulletin No. 14M (SLB 14M) to provide informal guidance on shareholder...more

Hogan Lovells

EDGAR Next Transition Alert: Are you ready for 2025?

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In September 2024, the U.S. Securities and Exchange Commission (SEC) adopted new rules relating to access to, and management of, EDGAR accounts, including the required use of a new SEC filing platform, “EDGAR Next”. Every SEC...more

Bass, Berry & Sims PLC

PCAOB Delays NOCLAR Rulemaking to 2025 Amid Controversy and Election-Year Dynamics

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The Public Company Accounting Oversight Board (PCAOB) delayed the adoption of a final rule with respect to its June 2023 proposal (Proposal) to increase auditors’ responsibility to evaluate and disclose a public company’s...more

Jones Day

U.S. SEC Climate Disclosure Rules Spark Flurry of Litigation

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On March 6, 2024, the United States Securities and Exchange Commission ("SEC") adopted the much anticipated climate-related disclosure rules, two years after publishing the proposed rules. Immediately following the adoption...more

Troutman Pepper Locke

Director of Division of Corporation Finance Issues Guidance on Disclosure of Cybersecurity Incidents under Form 8-K

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On May 21, 2024, Erik Gerding, the director of the Division of Corporation Finance of the Securities and Exchange Commission (SEC), released a statement containing guidance for public companies regarding the disclosure of...more

Hinckley Allen

Every Business Should Pay Attention to Climate-Related Disclosure Rules: Here’s Why

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On March 6, 2024, the Securities and Exchange Commission (SEC) released final rules regarding the Enhancement and Standardization of Climate-Related Disclosures for Investors (the Final Rules). We provided an overview of the...more

Goldberg Segalla

With Mounting Litigation from Multiple Courts, SEC Stays its New Climate Disclosure Rules

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Last month, our readers will recall that we reported on some pushback raised regarding the new climate disclosure rules promulgated by the U.S. Securities and Exchange Commission requiring publicly traded registrants to...more

Society of Corporate Compliance and Ethics...

Meeting the Proposed SEC Climate Disclosure Requirements

Currently on hold due to pending court challenges, the SEC’s rules to standardize climate-related disclosures created a fire storm of controversy and comments when first proposed. The final rules (assuming the courts sides...more

Cadwalader, Wickersham & Taft LLP

SEC Adopts Climate-Related Disclosure Rules

On March 6, 2024, the U.S. Securities and Exchange Commission (the “SEC”) finalized and adopted rules on climate-related disclosures for public companies, including foreign private issuers, that are less onerous than the...more

Wyrick Robbins Yates & Ponton LLP

SEC Pauses Climate Disclosure Rules

On April 4, 2024, the Securities and Exchange Commission (the “Commission”) voluntarily issued an order staying its recently adopted climate disclosure rules  (the “Final Rules”), pending the completion of judicial review of...more

WilmerHale

SEC Pauses Final Rules on Climate-Related Disclosures

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On April 4, 2024, the SEC issued a stay of its final climate-related disclosure rules. The SEC adopted the long-awaited final rules in March after receiving more than 24,000 comment letters....more

The Volkov Law Group

SEC Finally Issues Climate Change Disclosure Rules

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After months and months of deliberations and negotiations, the SEC finally issued its final rules for climate disclosures. The Enhancement and Standardization of Climate-Related Disclosures for Investor (“the final rule”)....more

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