Davis Polk partner Stephen Byeff, counsel Ida Araya-Brumskine and associate Julia Hirschberg contributed a chapter to the NYSE’s Public Company Series: Board Structure and Composition.I...
Companies continue to have their hands full addressing new disclosure mandates against the backdrop of an active SEC enforcement agenda. We address related disclosure implications and oth...
The need for financial statements is one of the items most likely to become a gating issue in a capital markets transaction. SEC rules require the company issuing securities to present au...
Changes from the proposal include elimination of Scope 3 disclosures, scaled back attestation requirements, additional materiality qualifiers and narrower financial statement triggers. Gi...
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...
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...
Addressing climate change is one of the highest priorities of the Biden administration, and the pace of policy developments has been increasing and is expected to continue to increase ove...
The long-expected but controversial proposal would require disclosure of climate-related risks, greenhouse gas emissions and climate-related financial metrics. If adopted, the proposal wo...
