Changes from the proposal include elimination of Scope 3 disclosures, scaled back attestation requirements, additional materiality qualifiers and narrower financial statement triggers. Gi...
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.
After the SEC failed to remedy the deficiencies in the rule that the court had identified in its recent opinion, the Fifth Circuit vacated the share repurchase rule that the SEC adopted i...
After consultation with market participants late last year, S&P Dow Jones makes companies with multiple class shares eligible for index inclusion again.
Activision Blizzard agreed to pay $35 million to settle SEC charges that it violated disclosure controls and whistleblower protection rules. The settled enforcement action highlights the ...
Our 2022 IPO corporate governance survey reviews governance structures at the time of the IPO for the largest U.S.-listed IPOs of “controlled” and non-“controlled” companies betwe...
The proposal would significantly narrow the likelihood of obtaining no-action relief from the SEC on shareholder proposals, leading to a potential flood of additional proposals on ballots.
