News & Analysis as of

Emerging Growth Companies Smaller Reporting Companies Publicly-Traded Companies

Emerging Growth Companies (EGC) are companies with total yearly gross revenues of under $1 billion for the most recently completed fiscal year.  
BCLP

Confirming SEC Filer Status for the Upcoming Year

BCLP on

In light of the recent market volatility, public companies should keep in mind the upcoming annual re-evaluation of their filer status, as a change may have ramifications for both the timing and content for the following...more

Fenwick & West LLP

Acting SEC Chair Outlines Plan to Make IPOs More Attractive

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Acting SEC Chair Mark T. Uyeda outlined potential regulatory changes to make IPOs more attractive and to scale public company disclosures at the Florida Bar’s 41st Annual Federal Securities Institute and M&A Conference. ...more

Husch Blackwell LLP

A Guide to the SEC's New Climate Disclosure Rules

Husch Blackwell LLP on

On March 6, 2024, the Securities and Exchange Commission (SEC) adopted climate disclosure rules which will require registrants to disclose detailed new climate-related disclosures in annual reports and registration...more

J.S. Held

Crosscurrents: The SEC’s Standardized Climate-Related Disclosures as Adopted

J.S. Held on

After a significant delay, the Securities and Exchange Commission (SEC) adopted its final rule on Wednesday, March 5, 2024, that requires companies who file registration statements and annual reports to disclose material...more

WilmerHale

SEC Adopts Final Rules on Climate-Related Disclosures

WilmerHale on

On March 6, 2024, in a 3-2 vote along party lines, the SEC adopted the long-awaited final rules on climate-related disclosures. The proposed rules faced intense public scrutiny over the last two years, with the SEC receiving...more

Dorsey & Whitney LLP

Prepare to Comply with SEC’s Share Repurchase Disclosure Rules

Dorsey & Whitney LLP on

Beginning with quarters ending on or after October 1, 2023, most US-listed issuers will be required to make more extensive disclosures on their share repurchase programs and insider transactions proximate to a program’s...more

Smith Anderson

SEC Adopts Final Pay-Versus-Performance Disclosure Rules

Smith Anderson on

​​​​​​​On August 25, 2022, the Securities and Exchange Commission (SEC) adopted final rules implementing the "pay-versus-performance" disclosure requirement called for under Section 953(a) of the Dodd-Frank Wall Street Reform...more

Goodwin

Frequently Asked Questions: Pay Versus Performance Final Rules

Goodwin on

The SEC published final rules in late August 2022 that will require new pay versus performance disclosure in 2023 proxy statements, as described in our recent client alert. These rules will require companies that are not...more

Fenwick & West LLP

SEC Adopts Rules Regarding Pay Versus Performance

Fenwick & West LLP on

On August 25, 2022, the U.S. Securities and Exchange Commission adopted rules that require public companies to disclose the relationship between compensation “actually paid” to their executives and their financial...more

Goodwin

SEC Adopts Final Rules Requiring Pay Versus Performance Disclosure in 2023 Proxy Statements

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The U.S. Securities and Exchange Commission (SEC) has adopted final rules that will require significant new disclosures in proxy and information statements about the relationship between executive compensation actually paid...more

Cooley LLP

What are the latest trends in SOX 404 reporting?

Cooley LLP on

As you probably recall, SOX 404 requires public reporting companies to disclose the effectiveness of their internal control over financial reporting. SOX 404(a) public companies to provide an assessment of ICFR by management;...more

Latham & Watkins LLP

Key Compensation Items for the 2020 Proxy Season and Beyond

Latham & Watkins LLP on

Public companies should consider recent SEC and proxy advisory developments and other perennial executive compensation matters. This Client Alert offers a summary of the key executive compensation related reminders and...more

White & Case LLP

SEC Continues on the Path of Simplifying Public Company Requirements

White & Case LLP on

New Proposed Rules Aim to Eliminate Auditor's Attestation Requirement on Internal Controls under SOX 404(b) for Smaller Reporting Companies with less than $100 million in Revenues - On May 9, 2019, the SEC proposed...more

Dorsey & Whitney LLP

SEC Adopts Hedging Disclosure Rules

Dorsey & Whitney LLP on

The SEC adopted new rules today that will require disclosure of a company’s hedging policies in proxy statements or information statements relating to the election of directors. The new rules are set forth in new Item...more

McDermott Will & Emery

SEC Proposes New Rules That Would Make Available Scaled Disclosure to More Companies

In Depth - On June 27, 2016, the Securities and Exchange Commission (SEC) proposed amendments to its rules and regulations that would expand the number of companies that qualify as “smaller reporting companies” by...more

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