News & Analysis as of

Disclosure Requirements Securities and Exchange Commission (SEC) Multinationals

Skadden, Arps, Slate, Meagher & Flom LLP

Multinationals Face Challenges as They Prepare To Comply With the EU’s Sustainability Reporting Law

As the deadlines approach for multinationals to make their first disclosures under the Corporate Sustainability Reporting Directive (CSRD), the EU’s new sustainability reporting law, they are confronting the significant time...more

Skadden, Arps, Slate, Meagher & Flom LLP

Form 20-F for Fiscal Year 2019: What Foreign Private Issuers Should Keep in Mind

There have been significant recent developments in U.S. Securities and Exchange Commission (SEC) regulation of foreign private issuers, (FPIs) including changes that impact the annual report on Form 20-F for fiscal year 2019....more

Dorsey & Whitney LLP

How to Avoid Being Required to Obtain Audit Partner Consents

Dorsey & Whitney LLP on

SEC registration statements and certain annual reports require consents of experts (e.g., technical experts, audit firms, and investment banks that provide fairness opinions) named in the disclosure document. A recent...more

Dorsey & Whitney LLP

The SEC Adopts New Rules Regarding Mining Disclosure

Dorsey & Whitney LLP on

On October 31, 2018, the United States Securities and Exchange Commission (the “SEC”) announced that it adopted rules to modernize mining property disclosure in order to harmonize SEC disclosure requirements with...more

Orrick, Herrington & Sutcliffe LLP

SEC Relaxes Pay Ratio Rules To Facilitate 2018 Proxy Disclosures

On September 21, 2017, the Securities and Exchange Commission (SEC) issued an interpretive release and new/revised C&DIs to assist companies in their efforts to comply with the pay ratio disclosure requirement. The guidance...more

Smith Anderson

SEC Adopts Final Pay Ratio Rule

Smith Anderson on

The U.S. Securities and Exchange Commission (SEC) has adopted a final pay ratio rule that implements Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the “Dodd-Frank Act”) nearly two years...more

Wilson Sonsini Goodrich & Rosati

SEC Adopts Pay Ratio Disclosure Rules

August 20, 2015 On August 5, 2015, the Securities and Exchange Commission (SEC) adopted the final pay ratio disclosure rules to implement Section 953(b) of the Dodd-Frank Act. These rules, which will require proxy disclosure...more

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