To help navigate what has been an active year of new SEC disclosure mandates, we have prepared an overview of key considerations for preparing your 2023 annual report on Form 10-K.
Governor Newsom has signed the Voluntary Carbon Market Disclosures Act, a law intended to combat “greenwashing” by requiring disclosure on net zero, carbon neutrality and emissions re...
The SEC has announced settlement of enforcement actions against two companies stemming from each company’s use of separation agreements that allegedly violated Dodd-Frank whistleblower ...
Under a pair of California bills poised to become law, many large U.S. companies will be required to make broad-based climate-related disclosures starting as early as 2026. Once finalized...
The final rules require current reporting of cybersecurity incidents and annual risk management disclosure for public companies that are likely to compound compliance costs and enforcemen...
The NYSE and Nasdaq have amended their proposed listing standards relating to clawbacks to provide that October 2, 2023 will be the effective date, which means that listed companies will ...
The SEC extended the deadline for the effective date of the NYSE and Nasdaq listing standards on the clawback rule mandated by the Dodd-Frank Act to at least June 2023.
On February 22, 2023, the NYSE and Nasdaq released their respective versions of a proposed rule that implements the SEC’s clawback rule mandated by the Dodd-Frank Act. Both versions hew...
On February 10, 2023, the SEC Staff issued a set of Compliance & Disclosure Interpretations (C&DIs) regarding the “pay versus performance” (PvP) disclosure rule, which covers a variet...
