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Reporting Requirements Final Rules Publicly-Traded Companies

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

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

Nutter McClennen & Fish LLP

Rising Tide of SEC Disclosure Obligations Threatens to Inundate Registrants with New Reporting Costs

Overview On March 6, 2024, in a 3-2 vote along party lines, the Securities and Exchange Commission (SEC) issued a controversial 886-page final climate-related disclosure rule (Final Rules) that will require companies to...more

J.S. Held

Crosscurrents: The SEC’s Standardized Climate-Related Disclosures as Adopted

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After a significant delay, the Securities and Exchange Commission (SEC) adopted its final rule on Wednesday, March 5, 2024, that requires companies who file registration statements and annual reports to disclose material...more

Burr & Forman

Cyber Incident Reporting Obligations for Public Companies under the SEC’s New Cybersecurity Rules

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The U.S. Securities Exchange Commission (SEC) recently adopted a final rule regarding cybersecurity risk management, governance, and incident reporting. The final rule went into effect on September 5, 2023, and disclosure...more

Polsinelli

The SEC Raises the Stakes: New Cybersecurity Rules for Publicly Traded Companies Hit the Books in 2023

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In 2023, the U.S. Securities and Exchange Commission (“SEC”) issued its now-fully implemented Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure Rule. The Rule reflects the reality that cybersecurity...more

Holland & Knight LLP

FinCEN Issues Final Rule Implementing Access and Safeguard Provisions of the CTA

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The Corporate Transparency Act (CTA) was enacted in 2021 and became effective on Jan. 1, 2024. The CTA was passed with the aim of enhancing transparency in corporate ownership, so as to combat the proliferation of anonymous...more

Dorsey & Whitney LLP

FinCEN’s Final Regulations to Implement the Corporate Transparency Act

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Pursuant to the adoption of comprehensive revisions to the U.S. anti-money laundering statutes as part of the Defense Appropriations Act of 2021 (the “Defense Act”), on September 30, 2022, the Financial Crimes Enforcement...more

Mayer Brown Free Writings + Perspectives

Cybersecurity Disclosure and Compliance & Disclosure Interpretations

Recently, in advance of the effective date (December 18, 2023), the Director of the SEC’s Division of Corporation Finance provided additional guidance regarding the final rules relating to cybersecurity incident disclosure...more

Woods Rogers

Examining Materiality and Cybersecurity Incidents: Practical Tips for Implementing the New SEC Rules

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Publicly traded companies have tangled with the question of when a cybersecurity incident should be disclosed to the public and investors. In a bid to add clarity to the topic, the U.S. Securities and Exchange Commission...more

Kelley Drye & Warren LLP

SEC Issues Final Rules on Cybersecurity Disclosures

On July 26, 2023, in a 3-2 vote, the Securities and Exchange Commission (the “SEC”) adopted new rules (the “Final Rules”) for public companies that will require disclosures regarding cybersecurity incidents, as well as...more

Stikeman Elliott LLP

SEC Adopts New Cybersecurity Disclosure Rules for U.S. Public Companies and Foreign Private Issuers

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The Securities and Exchange Commission (“SEC”) adopted new rules requiring the disclosure of cybersecurity risk management, strategy, governance and material incidents (the “Rules”), effective September 5, 2023. The Rules...more

Holland & Knight LLP

SEC Cybersecurity Rules: Considerations for Incident Response Planning

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The new Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure rules (Final Rules) adopted by the U.S. Securities and Exchange Commission (SEC) were published in the Federal Register on Aug. 4, 2023, and...more

Epiq

Breaking Down the New SEC Cybersecurity Rules

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On July 26, the Securities and Exchange Commission (SEC) adopted new cybersecurity rules. Organizations will need to disclose material cyber incidents pursuant to a prescribed timeline and information regarding risk...more

Woodruff Sawyer

Roadmap for Plaintiffs or Boon for Investors: The SEC’s New Cyber Rules

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They’re here. No, not poltergeists. Just the Securities and Exchange Commission’s new cyber disclosure rules. While implementing them will be challenging, and new, serious risks will emerge, the rules are now final and public...more

Wyrick Robbins Yates & Ponton LLP

SEC Adopts Final Cybersecurity Rules

Following up on our previous report from almost a year ago, the U.S. Securities and Exchange Commission (the “SEC” or “Commission”) has adopted final rules intended to enhance and standardize disclosures regarding...more

WilmerHale

Preparing for New Cybersecurity Disclosures

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Public companies will soon be required to provide increased transparency about cybersecurity incidents, risk management, strategy and governance as a result of new rules adopted by the Securities and Exchange Commission (the...more

Hogan Lovells

SEC adopts significant new cybersecurity disclosure requirements

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On July 26, the SEC adopted amendments to Regulation S-K and Exchange Act forms requiring public companies to disclose on a current basis material cybersecurity incidents and to disclose annually information regarding their...more

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