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SEC Adopts Amendments to Crack Down on Misleading Fund Names and Greenwashing

On September 20, 2023, the SEC adopted final amendments to Rule 35d-1 of the Investment Company Act of 1940 (the “Names Rule”). Under the Names Rule, originally adopted in 2001, funds registered under the Investment Company...more

SEC Finalizes Cybersecurity Rules for Public Companies: What's New, What's Not, and What’s Next

On July 26, 2023, the Securities and Exchange Commission (“SEC”) voted to approve final rules governing cybersecurity disclosures of public companies (“Final Rules”). The Final Rules make meaningful changes to the current and...more

V&E Quarterly Securities & ESG Updates - Summer 2023

Welcome to Vinson & Elkins’ Securities and ESG Updates. Our aim is to provide insights into notable developments in securities reporting and the environmental, social and governance space over the quarter and, where...more

Making Board Disclosure a Peacetime Priority

Shareholder activism ranks among the toughest tests a company can face. Activists strike often and suddenly, with increasingly sophisticated tactics. A formidable campaign can sink a company’s share price, damage its...more

COSO Releases New Guidance on Internal Controls for Sustainable Reporting

On March 30, 2023, the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”), an organization comprising five private-sector organizations with the goal of helping companies improve their performance by...more

Balancing ESG Initiatives and Antitrust Risk

Companies face a difficult choice between taking heed of growing anti-ESG voices while continuing to meet investor and shareholder demands. For several years, companies have come under intense pressure from their boards,...more

Vinson & Elkins' Quarterly Securities & ESG Updates - Spring 2023

Welcome to Vinson & Elkins’ Securities and ESG Updates. Our aim is to provide insights into notable developments in securities reporting and the environmental, social and governance space over the quarter and, where...more

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