News & Analysis as of

Human Capital Item 105

Shook, Hardy & Bacon L.L.P.

Diversity, Equity & Inclusion: New Pathways and Processes

Nearly a year ago, on August 26, 2020, the Securities and Exchange Commission (SEC) announced that it updated the public disclosure requirements by requiring new descriptions of business (Item 101), legal proceedings (Item...more

Foley & Lardner LLP

SEC Amends Regulation S-K to Modernize Business, Legal Proceedings and Risk Factor Disclosures

Foley & Lardner LLP on

On August 26, 2020, the U.S. Securities and Exchange Commission (“SEC”) announced it had adopted a series of amendments (the “Amendments”) to Regulation S-K to modernize the description of business (Item 101), legal...more

McGuireWoods LLP

SEC Updates Regulation S-K Business Description, Legal Proceeding, Risk Factor Disclosures

McGuireWoods LLP on

On Aug. 26, 2020, the U.S. Securities and Exchange Commission (SEC) adopted amendments to Regulation S-K to “modernize” Items 101, 103 and 105 of Regulation S-K, which relate to business description, legal proceedings and...more

White & Case LLP

SEC Adopts Amendments to Modernize Disclosures and Adds Human Capital Resources as a Disclosure Topic: Key Action Items and...

White & Case LLP on

On August 26, 2020, the Securities and Exchange Commission ("SEC") adopted amendments  to crucial SEC disclosure requirements under Regulation S-K, including Item 101 (Description of Business), Item 103 (Legal Proceedings)...more

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