Welcome to Horizon, DLA Piper’s monthly bulletin reporting on late-breaking legislative and policy developments in ESG. Our aim is to scan the litigation, enforcement, and regulatory horizon to help inform business decisions....more
7/31/2025
/ California ,
Climate Change ,
Corporate Sustainability Reporting Directive (CSRD) ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
EU ,
European Commission ,
Extended Producer Responsibility (EPR) ,
Regulatory Requirements ,
Reporting Requirements ,
Securities and Exchange Commission (SEC) ,
Sustainability
Welcome to Horizon, DLA Piper’s monthly bulletin reporting on late-breaking legislative and policy developments in ESG. Our aim is to scan the litigation, enforcement, and regulatory horizon to help inform business decisions....more
6/30/2025
/ California ,
Canada ,
Climate Change ,
Environmental Policies ,
Environmental Social & Governance (ESG) ,
EU ,
Extended Producer Responsibility (EPR) ,
Greenwashing ,
Plastics ,
Regulatory Requirements ,
Reporting Requirements ,
Sustainability
Adopted in July 2023, the US Securities and Exchange Commission (SEC)’s cybersecurity disclosure rules require public companies to report material cybersecurity incidents on Form 8-K and to annually report on their...more
The staff of the Division of Corporation Finance (Corp Fin) of the Securities and Exchange Commission (SEC) has issued new Compliance and Disclosure Interpretations (C&DIs) relating to the clawback disclosures required in an...more
4/21/2025
/ Clawbacks ,
Corp Fin ,
Corporate Governance ,
Disclosure Requirements ,
Executive Compensation ,
Form 10-K ,
Regulation S-K ,
Reporting Requirements ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act of 1934 ,
Special Purpose Acquisition Companies (SPACs)
On April 10, 2025, the staff of the Division of Corporation Finance of the US Securities and Exchange Commission (SEC) issued a statement (Staff Statement) expressing its observations regarding certain disclosure requirements...more
The US Securities and Exchange Commission (SEC) recently issued a new Compliance and Disclosure Interpretation, Question 103.12 (C&DI), that may significantly impact how public companies engage with their shareholders....more
US formally submits notification of withdrawal from Paris Agreement. On January 27, 2025, Dorothy Camille Shea, the US acting ambassador to the United Nations, submitted a notification of withdrawal from the Paris Agreement...more
2/28/2025
/ Climate Change ,
Disclosure Requirements ,
Energy Sector ,
Environmental Protection Agency (EPA) ,
Environmental Social & Governance (ESG) ,
EU ,
European Commission ,
Executive Orders ,
Green Finance ,
Greenhouse Gas Emissions ,
Greenwashing ,
Net Zero ,
Paris Agreement ,
Regulatory Agenda ,
Reporting Requirements ,
Securities and Exchange Commission (SEC) ,
Supply Chain ,
Sustainability ,
Sustainable Business Practices ,
Trump Administration
The US Securities and Exchange Commission (SEC) adopted landmark final rules (Climate Disclosure Rules, or Rules) in March 2024 intended to enhance and standardize climate-related disclosures for publicly listed companies....more
2/5/2025
/ Administrative Procedure Act ,
Biden Administration ,
Climate Change ,
Disclosure Requirements ,
Environmental Policies ,
Greenhouse Gas Emissions ,
Regulatory Agenda ,
Regulatory Reform ,
Reporting Requirements ,
Securities and Exchange Commission (SEC) ,
Securities Regulation ,
Trump Administration
With calendar year 2024 completed, US public companies with a December 31 fiscal year-end will be working to prepare their annual reports on Form 10-K for filing with the US Securities and Exchange Commission (SEC). Companies...more
We are pleased to announce the availability of our calendar showing SEC filing deadlines and financial statement staleness dates for 2025.
Public companies are encouraged to keep in mind these important deadlines and...more
Welcome to Horizon, DLA Piper’s regular bulletin reporting on late-breaking legislative and policy developments in ESG. Our aim is to scan the litigation, enforcement, and regulatory horizon to help inform business decisions....more
8/30/2024
/ Climate Change ,
Corporate Governance ,
Corporate Social Responsibility ,
Disclosure Requirements ,
Environmental Policies ,
Environmental Protection Agency (EPA) ,
Environmental Social & Governance (ESG) ,
Financial Services Industry ,
Green Finance ,
Greenhouse Gas Emissions ,
Greenwashing ,
Natural Gas ,
Popular ,
Power Plants ,
Publicly-Traded Companies ,
Regulatory Requirements ,
Reporting Requirements ,
Securities and Exchange Commission (SEC) ,
State and Local Government ,
Supply Chain ,
Sustainability