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Reporting Requirements Disclosure Requirements Proposed Amendments

Jones Day

Financial Institutions May See Scope 3 Reporting Relief Under ISSB Proposals

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The International Sustainability Standards Board (ISSB) proposed targeted amendments to IFRS S2 Climate-related Disclosures standard, followed by similar changes from the Australian Accounting Standards Board (AASB) to its...more

Ropes & Gray LLP

International Sustainability Standards Board Launches Public Consultation on Proposed Amendments to IFRS S2 GHG Emissions...

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The International Sustainability Standards Board has released an Exposure Draft proposing targeted amendments to greenhouse gas emissions disclosure requirements under the IFRS S2 Climate-related Disclosures standard. The...more

Ropes & Gray LLP

Omnibus Simplification of the European Sustainability Reporting Standards Gains Momentum – An In-depth Look at the EFRAG Work Plan...

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On April 25, EFRAG officially submitted to the European Commission its adopted work plan for the simplification of the European Sustainability Reporting Standards (ESRS). The ESRS contain the reporting requirements under the...more

Holland & Knight LLP

Proposed Changes to New York's Material Transactions Law Expand Oversight

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New York Gov. Kathy Hochul unveiled her executive budget proposal for State Fiscal Year (FY) 2025-2026 on Jan. 21, 2025, which includes amendments to the state's Disclosure of Material Transactions law. If the amendments are...more

Davis Wright Tremaine LLP

5th Circuit Again Adopts Restrictive View of Exchange Act Purposes and SEC Regulatory Power

On December 11, 2024, the 5th Circuit issued another important opinion (for the third time this year) requiring that an administrative agency's rules fit squarely within the statutory scheme that empowers the agency to act....more

Blake, Cassels & Graydon LLP

Modèle d’accès aux prospectus des émetteurs assujettis qui ne sont pas des fonds d’investissement : modifications définitives

Le 11 janvier 2024, les Autorités canadiennes en valeurs mobilières (les « ACVM ») ont publié la version définitive des modifications au Règlement 41-101 sur les obligations générales relatives au prospectus, au Règlement...more

Blake, Cassels & Graydon LLP

CSA Finalizes Amendments to Implement Access Model for Prospectuses of Non-Investment Fund Reporting

On January 11, 2024, the Canadian Securities Administrators (CSA) published in final form amendments and changes to National Instrument 41-101 – General Prospectus Requirements, National Instrument 44-101 – Short Form...more

Fenwick & West LLP

SEC Adopts Rules for Shorter Deadlines and More Transparency in Share Ownership Reporting

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On October 10, 2023, the U.S. Securities and Exchange Commission adopted new rules (the Amendments) that amend Regulation 13D-G under the Securities Exchange Act of 1934 (the Exchange Act), which provide companies, and the...more

Sheppard Mullin Richter & Hampton LLP

SEC Announces Charges Against Insiders for Reporting Failures and Adopts Amendments to Schedule 13D and 13G Report Filing...

On September 27, 2023, the Securities and Exchange Commission (the “SEC”) announced charges against six officers, directors, and major shareholders of public companies (“insiders”) for failing to timely report and file...more

Skadden, Arps, Slate, Meagher & Flom LLP

Hong Kong Regulatory Update - August 2023

查看中文 This update provides an overview of key regulatory developments in the second quarter relevant to companies listed, or planning to list, on The Stock Exchange of Hong Kong Limited (HKEx) and their advisers. It covers...more

Keating Muething & Klekamp PLL

Securities Snapshot: 2nd Quarter 2023 - SEC Begins Summer with Blistering Rulemaking Pace

Although the U.S. Securities and Exchange Commission (“SEC”) has not yet adopted the highly-anticipated final rules on climate change disclosure, in the second quarter of 2023 the SEC continued its heated pace of rulemaking....more

Goodwin

SEC Proposes Regulatory Changes to Open-End Fund Liquidity Requirements

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On November 2, 2022, the U.S. Securities and Exchange Commission (“SEC”), by a vote of 3-2, proposed amendments to rules under the Investment Company Act of 1940 that would modify the existing liquidity risk management...more

K&L Gates LLP

Q&A on the Proposed ESG Reforms for Registered Funds: Addressing the Potential Challenges Imposed and Comment Opportunities

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After much anticipation, the U.S. Securities and Exchange Commission (SEC) proposed significant, and potentially burdensome, disclosure and reporting requirements (the Proposed Amendments) for registered funds that use...more

Bennett Jones LLP

CSA Seeks Comments on "Access Equals Delivery" Model for Prospectuses, Financial Statements and MD&A

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The Canadian Securities Administrators (CSA) have published for comment proposed amendments to implement an "access equals delivery" model (AED model) to generally permit electronic delivery of prospectuses, financial...more

K&L Gates LLP

SEC Proposes Significant New Rules for Private Fund Advisers

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The Securities and Exchange Commission (the SEC) on 9 February 2022 proposed new rules and amendments (collectively, the Proposed Rules) under the Investment Advisers Act of 1940, as amended (the Advisers Act)....more

Eversheds Sutherland (US) LLP

SEC proposes sweeping new private fund adviser rules and amendment to compliance rule affecting all registered investment advisers

On February 9, 2022, the Securities and Exchange Commission (SEC) proposed far-reaching new rules and rule amendments under the Investment Advisers Act of 1940, as amended (Advisers Act). The rules and amendments would...more

Mayer Brown Free Writings + Perspectives

SEC Proposes Amendments That Would Place New Cybersecurity Reporting and Disclosure Requirements on Public Companies

On March 9, 2022, the US Securities and Exchange Commission (SEC) voted 3-1 to propose new rules and amendments under the Securities Exchange Act of 1934 that would constitute the SEC’s first attempt to adopt specific rules...more

Faegre Drinker Biddle & Reath LLP

SEC Proposes New Cybersecurity Risk Management Rules for Registered Investment Advisers and Funds

On Wednesday, the Securities and Exchange Commission announced proposed new cybersecurity risk management rules and amendments for investment advisers and investment companies. The proposed rules are designed to address...more

Katten Muchin Rosenman LLP

SEC Proposes to Increase Reporting of Proxy Votes and Executive Compensation Votes

The Securities and Exchange Commission (SEC) has proposed a new rule that would require an institutional investment manager to report annually on Form N-PX how it voted proxies relating to executive compensation matters...more

Goodwin

SEC Proposes New Round of Money Market Fund Reforms

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In This Issue. The U.S. Securities and Exchange Commission (SEC) voted to propose money market fund reforms; the SEC also proposed amendments to Rule 10b5-1 trading plans and to modernize and improve share repurchase...more

Goodwin

European Commission Outlines Proposals For AIFMD 2

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As the Alternative Investment Fund Managers Directive (“AIFMD”) was being developed prior to 2011, there were serious concerns across the funds industry that it might force managers to set up their funds offshore to avoid the...more

Blake, Cassels & Graydon LLP

Les ACVM proposent de réduire le fardeau réglementaire au moyen de réformes des obligations d'information continue

Dans le cadre de son initiative en cours sur la réduction du fardeau réglementaire (consultez notre Bulletin Blakes d’avril 2018 intitulé Les ACVM annoncent des projets afin de réduire le fardeau réglementaire des sociétés...more

Blake, Cassels & Graydon LLP

So Hard Done By? CSA Proposes to Reduce Burden with Continuous Disclosure Reforms

In furtherance of their ongoing burden reduction initiative (see our April 2018 Blakes Bulletin: CSA Announce Policy Projects to Reduce Regulatory Burden for Public Companies), the Canadian Securities Administrators (CSA)...more

Goodwin

Financial Services Weekly News: Regulators Propose Easing Volcker Rule Restrictions

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In This Issue. Federal financial regulators brought January to an impactful conclusion last week. On the morning of January 30, five federal financial regulators issued a proposed rule that would fundamentally modify the...more

Akin Gump Strauss Hauer & Feld LLP

In Principle: 10 Things Authorised Firms Need to Know for 2020

Welcome to the 2020 edition of In Principle. With the United Kingdom (UK) leaving the European Union (EU) on31 January 2020, and moving into a transition period which will last until 31 December 2020, Brexit of courselooms...more

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