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Disclosure Requirements Reporting Requirements Risk Management

Skadden, Arps, Slate, Meagher & Flom LLP

Bitcoin on the Balance Sheet: What Public Company Boards Need To Know

As digital assets continue to capture headlines and market attention — in part because of the surging number of public companies dedicated exclusively to holding cryptocurrency — a growing number of public operating companies...more

Wilson Sonsini Goodrich & Rosati

Takeaways from CARB’s Workshop on California’s Corporate Greenhouse Gas Reporting Program

In late August 2025, the California Air Resources Board (CARB) held its second virtual public workshop to support the development of California’s corporate greenhouse gas (GHG) reporting and climate-related financial risk...more

Holland & Knight LLP

"Byrd" Is the Word for Federal Grantees

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President Donald Trump on Aug. 28, 2025, signed a presidential memorandum directing U.S. Attorney General (AG) Pam Bondi to investigate whether federal grant funds are being used for lobbying and political activities in...more

Ropes & Gray LLP

California Air Resources Board Publishes Draft SB 261 Guidance

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Last night, the California Air Resources Board (CARB) released draft guidance on the Climate‐Related Financial Risk Act (Health & Safety Code Section 38533/Senate Bill 261). This disclosure mandate will require subject...more

Pillsbury Winthrop Shaw Pittman LLP

Court Declines to Halt Climate Disclosure Laws as CARB Pursues Delayed Rulemaking

New laws take effect January 1 while regulated entities still await implementing regulations from California Air Resources Board....more

Cooley LLP

CARB Workshop Provides Additional California Climate Law Disclosure Guidance

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The California Air Resources Board (CARB) held a virtual public workshop on August 21 to refine implementation of the state’s corporate climate-disclosure laws – Senate Bills 253 and 261 (amended by SB 219). In advance of...more

Fenwick & West LLP

Takeaways from CARB’s Second Workshop on California’s Corporate Climate Disclosure Rules

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On August 21, 2025, The California Air Resources Board (CARB) held its second virtual workshop to “support the development of California’s Corporate Greenhouse Gas Reporting Program” reflected in the Climate Corporate Data...more

Ropes & Gray LLP

ISS Announces Update of E&S Disclosure QualityScore Methodology, Coming in September

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ISS has announced that it will be updating its Environmental & Social Disclosure QualityScore (ESQS) scoring methodology. ESQS covers approximately 8,000 issuers across 25 industry groups in the Americas, Europe and...more

Bradley Arant Boult Cummings LLP

The Keep Call Centers in America Act of 2025: What Financial Services Companies Need to Know

On July 29, 2025, Sens. Ruben Gallego (D-AZ) and Jim Justice (R-WV) introduced the Keep Call Centers in America Act of 2025. The act targets the offshoring of call center operations, imposes new disclosure rules for customer...more

Offit Kurman

The “One Big Beautiful” Bill and the State of AI Regulation

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After several weeks of back and forth on a potential 10-year moratorium on state or local AI legislation and regulation enforcement, the final version of the so-called One Big Beautiful Bill Act, signed into law on July 4,...more

Wilson Sonsini Goodrich & Rosati

Preparing for SB 261: Climate-Related Financial Risk Disclosure Reports Due by January 1, 2026, for Covered Companies

SB 261 requires companies with over $500 million in total annual revenue that do business in California to publish a climate-related financial risk report (Risk Report) by January 1, 2026, and every two years thereafter,...more

Ropes & Gray LLP

Australian Government Launches Consultation on Strengthening Modern Slavery Act

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The Australian Attorney-General’s Department has commenced a consultation on potential amendments to the Modern Slavery Act. The Act requires entities based or operating in Australia with annual consolidated revenue of A$100...more

A&O Shearman

FSB update on progress under 2021 roadmap on climate-related risks

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The Financial Stability Board (FSB) has published its 2025 progress report on the implementation of its 2021 Climate Roadmap. The report provides a factual overview of progress made across four key areas: disclosures, data,...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

Jenner & Block

Client Alert: A Survey of How Public Companies are Providing Guidance in Light of Tariffs

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In recent days, the Trump administration has proposed additional tariffs, causing further uncertainty for many public companies. As companies approach their current quarterly guidance, we took a data-driven approach to see...more

Holland & Knight LLP

DCSA Releases Updated Standard Form 328, Certificate Pertaining to Foreign Interests

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The Defense Counterintelligence and Security Agency (DCSA) published a press release on May 9, 2025, announcing an updated Standard Form 328 (SF-328), Certificate Pertaining to Foreign Interest. The updated form was approved...more

Jones Day

From TCFD to CRFR: Decoding the Basel Committee’s Climate Disclosure Drive

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On June 13, 2025, the Basel Committee on Banking Supervision released a voluntary framework for climate-related financial risk disclosures, marking a significant advancement in global banking transparency. This framework...more

Mayer Brown Free Writings + Perspectives

SIFMA and Other Industry Groups Petition SEC for Recission of Cybersecurity Disclosure Requirement

In late May 2025, the Securities Industry and Financial Markets Association (SIFMA), together with the American Bankers Association, Bank Policy Institute, Independent Community Bankers of America, and Institute of...more

Orrick, Herrington & Sutcliffe LLP

Fed releases its Senior Financial Officer Survey results for March 2025

On May 30, the Fed released its results of its Senior Financial Officer Survey summarizing responses from bank officers regarding their reserve balance management strategies and practices. The survey concluded on March 31 and...more

Venable LLP

A Closer Look at the Data Security Requirements in DOJ's Bulk Data Rule

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As described in an earlier alert, the Department of Justice (DOJ) recently announced a 90-day pause in enforcement of the "Bulk Data Rule" for entities engaging in good faith compliance. That 90-day grace period ends on July...more

Ropes & Gray LLP

A Look at a New Template for Collecting Forced Labor Due Diligence Information from Suppliers

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The Automotive Industry Action Group (AIAG) recently published Version 2.0 of its new Due Diligence Reporting Template (DDRT). The DDRT supports AIAG’s Forced Labor Due Diligence Program for the automotive industry. According...more

Orrick, Herrington & Sutcliffe LLP

California’s Climate Law Pushes for Financial Impact Disclosures

California’s SB 219 is the first state law requiring broad-based reporting of material climate-related financial risk by US companies. With the initial reporting deadline set for Jan. 1, 2026, companies are actively...more

Conyers

Country Update - Bermuda: AML

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Bermuda is a leading international financial centre and maintains a comprehensive body of primary legislation relating to money laundering and terrorist financing, supported by a range of general and sector specific guidance...more

Winthrop & Weinstine, P.A.

General Counsel Checklist: Tariffs and SEC Disclosures

As global trade tensions escalate following the Trump administration’s proposed sweeping tariffs on imports, public companies face renewed pressure to ensure that securities disclosures adequately capture evolving risks. The...more

Hogan Lovells

UK Government updates guidance on modern slavery and supply chain transparency

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The UK Home Office has published an updated version of Transparency in Supply Chains (TISC), A Practical Guide which provides guidance on how organisations should “comply with the letter and spirit” of corporate reporting...more

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