The Securities and Exchange Commission (SEC) adopted rules expanding climate-related disclosure requirements in annual reports and registration statements for U.S. public companies and foreign private issuers. The final...more
3/29/2024
/ Climate Change ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
Final Rules ,
Financial Institutions ,
Financial Services Industry ,
Greenhouse Gas Emissions ,
Regulation S-K ,
Regulation S-X ,
Regulatory Requirements ,
Risk Management ,
Securities and Exchange Commission (SEC) ,
Securities Regulation
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On May 3, 2022, the Securities and Exchange Commission (SEC) adopted final rules to modernize disclosure requirements relating to the repurchase by issuers of equity securities that are registered under the...more
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For the past 20 years, publicly-traded companies have employed 10b5-1 trading plans that allow company insiders to trade the company’s stock even while in possession of material nonpublic information. The...more
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The Securities and Exchange Commission (SEC) recently issued a proposal that would require more detailed and frequent disclosure of issuer share repurchases, often referred to as stock buybacks....more
By a 3-2 vote, the U.S. Securities and Exchange Commission (SEC) has adopted amendments designed to modernize the disclosure requirements involving description of business (Item 101), legal proceedings (Item 103), and risk...more
9/4/2020
/ Amended Rules ,
Business Strategies ,
Capital Markets ,
Climate Change ,
Disclosure Requirements ,
Environmental Social & Governance (ESG) ,
Final Rules ,
Financial Statements ,
JOBS Act ,
Materiality ,
Modernization ,
Registration Statement ,
Regulation S-K ,
Risk Factors ,
Securities and Exchange Commission (SEC) ,
Smaller Reporting Companies
On August 8, 2019, the Securities and Exchange Commission (the SEC) voted to propose rule amendments to modernize the description of business, legal proceedings, and risk factor disclosures that public companies are required...more
8/16/2019
/ Corporate Governance ,
Disclosure Requirements ,
Financial Regulatory Reform ,
Publicly-Traded Companies ,
Registration Statement ,
Regulation S-K ,
Regulatory Agenda ,
Regulatory Oversight ,
Regulatory Requirements ,
Reporting Requirements ,
Rulemaking Process ,
Securities and Exchange Commission (SEC)
The Securities and Exchange Commission (SEC) on June 28, 2018, adopted amendments to the definition of "smaller reporting company" (SRC) in Rule 405 under the Securities Act of 1933 (Securities Act), Rule 12b-2 under the...more
The Securities and Exchange Commission (SEC) has adopted interim final rules permitting smaller reporting companies, generally companies with a public float of less than $75 million, to incorporate by reference on Form S-1...more
Nearly two years after issuing the proposed rule, the U.S. Securities and Exchange Commission (SEC) on August 5, 2015, adopted by a 3-2 vote, the final rule on CEO-to-median employee pay ratio disclosure in what has become...more
8/7/2015
/ Compliance ,
Data Security ,
Disclosure Requirements ,
Dodd-Frank ,
Employees ,
Executive Compensation ,
Foreign Workers ,
Full-Time Employees ,
Part-Time Employees ,
Pay Ratio ,
Payroll Records ,
Privacy Policy ,
Publicly-Traded Companies ,
Regulation S-K ,
Seasonal Workers ,
Securities and Exchange Commission (SEC) ,
Tax Records ,
Temporary Employees
On Sept. 18, 2013, the Securities and Exchange Commission (SEC) issued its proposed rule on the CEO-to-median employee pay ratio disclosure. This proposed rule adds disclosure requirements to Item 402 of Regulation S-K, as...more