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Disclosure Requirements Reporting Requirements

Jones Day

Legal Questions for Your Sustainability Team #2

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This series of posts seeks to identify legal questions that can add definition and value to the good work that sustainability teams are doing. Our last post focused on the applicability of the climate-related financial...more

Fox Rothschild LLP

Minnesota Extends Its PFAS-in-Products Reporting Deadline After Significant Public Comments

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After evaluating public comments on its proposed PFAS-in-products reporting rules, the Minnesota Pollution Control Agency (MPCA) has agreed to exercise its authority under section 116.943 of the Minnesota Statutes (Amara’s...more

Fenwick & West LLP

Important State Law Developments

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Companies doing business in Texas and California should be aware of the following state law developments, which could affect them....more

ArentFox Schiff

Have You Enrolled in EDGAR Next? Enrollment Deadline Approaching

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In September 2024, the US Securities and Exchange Commission (SEC) adopted rule changes to its Electronic Data Gathering, Analysis, and Retrieval (EDGAR) file access and account management system (EDGAR Next), which went into...more

Mayer Brown Free Writings + Perspectives

SEC Continues Focus on Regulation A

In what may be indicative of the Securities and Exchange Commission’s renewed focus on small business capital formation, one of the topics that the staff (the “Staff”) of the Commission’s Division of Corporation Finance (the...more

Allen Matkins

California Environmental Law & Policy Update 7.18.25

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The California Air Resources Board (CARB), the agency tasked with enforcing the state’s climate disclosure rules, published guidance this Wednesday on how companies can comply with Senate Bills 253 and 261 (which govern...more

A&O Shearman

EC adopts delegated regulation to simplify EU taxonomy reporting and screening criteria

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The European Commission has adopted a Delegated Regulation amending Delegated Regulation (EU) 2021/2178 to simplify reporting requirements for environmentally sustainable activities under the EU Taxonomy Regulation. It also...more

Jones Day

Legal Questions for Your Sustainability Team #1

Jones Day on

This series of posts seeks to identify legal questions that can add definition and value to the good work that sustainability teams are doing....more

Troutman Pepper Locke

CSC Publishes New Guidance for NIL Deal Review

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On July 10, the College Sports Commission (CSC) published guidance on its website setting out additional information concerning the criteria for evaluating student-athlete NIL deals....more

Cooley LLP

Corp Fin Revises 18 “Schedule 13D/G” CDIs

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A few days ago, Corp Fin revised a total of 18 CDIs related to Schedule 13Ds and 13Gs, mainly to align them with the changes to the rules related to those Schedules made back in October ’23. The CDIs are redlined by Corp Fin...more

Bond Schoeneck & King PLLC

CMS Delays Deadline for Nursing Home Federal Disclosures – August 1, 2025, Has Become January 1, 2026: Consider Support from Bond...

The Centers for Medicare and Medicaid Services (“CMS”) will be extending the deadline for the mandatory off-cycle revalidation process for Medicare-certified skilled nursing facilities (SNFs). The revised deadline is Jan. 1,...more

Troutman Pepper Locke

CARB Releases FAQs Addressing Upcoming California Climate Disclosures

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On July 9, 2025, the California Air Resources Board (CARB) released a series of frequently asked questions (FAQs) related to its efforts to implement California’s landmark climate disclosure laws, SB 253 (requiring reporting...more

Katten Muchin Rosenman LLP

California Issues FAQs on Corporate GHG Reporting and Climate Risk Disclosure Requirements

On July 9, 2025, the California Air Resources Board (CARB) released Frequently Asked Questions (FAQs) to help guide companies in complying with the state's new Corporate Greenhouse Gas (GHG) Reporting and Climate-Related...more

Polsinelli

New Reporting Requirements for TPAs, PBMs and Insurers in Indiana

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Key Takeaways: Beginning July 1, 2025, PBMs, TPAs and insurers in Indiana must annually report certain ownership information to the Indiana Insurance Department....more

Skadden, Arps, Slate, Meagher & Flom LLP

2026 SEC Filing Deadlines and Financial Statement Staleness Dates

Our guide to 2026 SEC filing deadlines and financial statement staleness dates (including a color-coded calendar) is now available. Public companies should factor in these key reporting deadlines, disclosure obligations and...more

Latham & Watkins LLP

SEC Staff Clarifies Disclosure Expectations for Crypto Asset Exchange-Traded Products

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The Staff highlighted disclosure-related observations and issues identified during reviews of digital asset ETP filings. On July 1, 2025, the Securities and Exchange Commission’s (SEC’s) Division of Corporation Finance...more

Fenwick & West LLP

SEC Division of Corporation Finance Issues Statement on Crypto Asset Exchange-Traded Products

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On July 1, the SEC’s Division of Corporation Finance (Corp Fin) issued a statement regarding Crypto Asset Exchange-Traded Products (crypto asset ETPs). Crypto asset ETPs are investment products that are listed and traded...more

Hogan Lovells

Cross-border SEC spotlight: Key updates for non-U.S. companies – Q2 2025

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Welcome back to our Hogan Lovells Cross-border SEC spotlight: Key updates for non-U.S. companies, a dedicated resource for non-U.S. companies listed or exploring a listing in the United States. This newsletter is published...more

Mintz

California Issues Additional Guidance Concerning Mandatory Climate Disclosures

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Last week, the California Air Resources Board ("CARB")--the agency responsible for implementing California's mandatory climate disclosures--issued additional guidance concerning these regulations. Significantly, although...more

Fenwick & West LLP

CARB Releases FAQs on California’s Corporate Greenhouse Gas Reporting and Climate-Related Financial Risk Disclosure Programs

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On July 9, 2025, the California Air Resources Board (CARB) released a set of Frequently Asked Questions regarding California’s Climate Corporate Data Accountability Act (SB 253) and the Climate-Related Financial Risk Act (SB...more

Hogan Lovells

EU Omnibus updates – Corporate Sustainability Reporting Directive (CSRD) “quick fix” amendments adopted by European Commission

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On 11 July 2025, the European Commission adopted a targeted “quick fix” for companies currently reporting under the Corporate Sustainability Reporting Directive (“CSRD”). The “quick fix” will apply to companies that started...more

Fenwick & West LLP

SEC's Corp. Fin. Amends CDIs Related to Regulation 13D-G Reporting Rules

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On July 11, the SEC’s Division of Corporation Finance amended 18 Compliance and Disclosure Interpretations relating to Regulation 13D-G, which pertains to beneficial ownership reporting rules.  These amendments bring the...more

Jones Day

CSRD update - latest from EFRAG TEG as it proposes significant reductions in ESRS datapoints and clarifications on DMA process

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Although the final ESRS will not be published for several months, it is clear that these new standards will differ significantly from the original ESRS. Understandably, there has been a focus on EFRAG reducing the number of...more

Ropes & Gray LLP

The UK’s New Sustainability Reporting Consultations – FAQs for US-based Multinationals

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Many US-based multinationals are required to comply with current UK climate disclosure requirements. Last month during London Climate Action Week, the UK launched three consultations on sustainability reporting, which are...more

Ropes & Gray LLP

Five Takeaways from CARB’s July 9 FAQs on California’s New Corporate Climate Disclosure Requirements

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The California Air Resources Board (CARB) has published seven pages of FAQs on California’s corporate greenhouse gas reporting and climate-related financial risk disclosure programs. These disclosure requirements are...more

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