News & Analysis as of

Comment Period Disclosure Disclosure Requirements

Hogan Lovells

California accelerates towards GHG Disclosures in advance of 2026 Deadlines with Regulatory Timeline and Litigation Win (SB 253...

Hogan Lovells on

The California Air Resources Board (CARB) is forging ahead in implementing what the Agency now refers to as “the 200s”—the Climate Corporate Data Accountability Act (SB 253) and the Climate Related Financial Risk Act (SB...more

Bass, Berry & Sims PLC

Fifth Circuit Requires SEC to Revisit Share Repurchase Disclosure Rules

Bass, Berry & Sims PLC on

On October 31, the U.S. Court of Appeals for the Fifth Circuit (Fifth Circuit) issued an opinion finding that the U.S. Securities and Exchange Commission (SEC) violated the Administration Procedure Act when adopting recent...more

Morrison & Foerster LLP - JOBS Act

Hyperlinking to Exhibits

Earlier this week, as part of the continuing Disclosure Effectiveness initiative, the SEC released a proposed rule for comment that would require registrants that file registration statements and periodic and current reports...more

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