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Reporting Requirements Corp Fin

Cooley LLP

Blog: A nugget about conflict minerals reporting

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This from consultant Elm Sustainability: Elm advises that companies working on their conflict minerals reporting should not be surprised to see a decline in the number of their audited smelters and refiners...more

WilmerHale

Corp Fin Director Discusses Policy, Outreach and Future Areas of Focus

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Earlier this month, SEC Division of Corporation Finance Director William Hinman delivered the keynote address at the Practising Law Institute’s Seventeenth Annual Institute on Securities Regulation in Europe. Director Hinman...more

Cooley LLP

Blog: Conflict Minerals Benchmarking Study Analyzes Filings For 2016—Was There Any Progress?

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Development International has posted its most recent Conflict Minerals Benchmarking Study, analyzing the results of filings for the 2016 filing period. The study looked at filings submitted by the 1,153 issuers that had filed...more

Cooley LLP

Blog: Revisions To Corp Fin Financial Reporting Manual — (Very) Limited Relief For Delinquent Filers

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Corp Fin has today posted revisions to its Financial Reporting Manual. The only change this quarter relates to delinquent filers. The new guidance provides that, in general, Corp Fin will not, through the comment process,...more

Cooley LLP

Blog: Corp Fin Director Provides Some Insights Into The Direction Of The SEC “Disclosure Effectiveness Initiative”

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A few days ago, Corp Fin director, Keith Higgins, gave a speech, “Shaping Company Disclosure for the 21st Century” before the George A. Leet Business Law Symposium at Case Western Reserve University School of Law, in which he...more

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