News & Analysis as of

New Legislation Disclosure Requirements Publicly-Traded Companies

Mayer Brown

Lei n.º 15.177/25 altera a Lei das S.A. no tocante à Divulgação de Política de Equidade

Mayer Brown on

Foi sancionada ontem, 23 de julho de 2025, a Lei n.º 15.177, que, dentre outras alterações, modifica o artigo 133 da Lei n.º 6.404/76 (Lei das S.A.) para exigir que as companhias passem a divulgar, por meio dos relatórios da...more

Fenwick & West LLP

Important State Law Developments

Fenwick & West LLP on

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

Vinson & Elkins LLP

Texas Hold ‘Em: New Law Requires Proxy Advisors to Show Their Cards if “Nonpecuniary” Factors Guide Voting Recommendations

Vinson & Elkins LLP on

On June 20, 2025, Texas Governor Greg Abbott signed Senate Bill 2337 (“SB 2337”), a novel regulation that will require significant disclosure obligations for proxy advisors, such as ISS and Glass Lewis, for their voting...more

Bracewell LLP

Texas Targets Proxy Advice Based on Nonfinancial Factors With SB 2337

Bracewell LLP on

On June 20, 2025, Texas Governor Greg Abbott signed into law Senate Bill 2337 (SB 2337), which imposes new regulations on proxy advisory firms — such as ISS and Glass Lewis — when providing voting recommendations and other...more

Latham & Watkins LLP

Recent Developments for UK PLCs June 2025

Latham & Watkins LLP on

On 3 June 2025, the Financial Reporting Council (FRC) published the UK Stewardship Code 2026. The new Code, effective from 1 January 2026, aims to foster long-term sustainable value creation and improve engagement quality...more

Ropes & Gray LLP

Two Bills Targeting Forced Labor in Chinese Supply Chains Reintroduced in US Congress

Ropes & Gray LLP on

Over the last several weeks, two bills targeting Chinese supply chains were reintroduced in Congress. Although different in their approach, the COBALT Supply Chain Act and TASK Act both seek to address goods from China...more

Cooley LLP

Five Wild Things About the New Texas Shareholder Proposal Law

Cooley LLP on

As we’ve blogged about recently, Texas has taken a number of steps to bolster its reputation as a business-friendly state. The latest is a new law aimed at making it harder for shareholder proponents to get a proposal (other...more

Paul Hastings LLP

Public Company Watch: Q1 2025

Paul Hastings LLP on

The Q1 2025 edition of the Public Company Watch highlights critical updates and regulatory changes affecting public companies. Staying informed on these topics is crucial for effective compliance and strategic planning....more

Troutman Pepper Locke

California Law Highlights the Need to Prepare for Climate Disclosures

Troutman Pepper Locke on

The march toward mandated corporate disclosures for climate-related risks continues. Despite significant pushback and substantial legal challenges, state legislatures and regulators are continuing to advance laws and rules...more

Bass, Berry & Sims PLC

Update (and Refocus) on California Climate Disclosures

Bass, Berry & Sims PLC on

As anticipated, on September 27, California Governor Gavin Newsom signed into law Senate Bill 219 (SB 219), after the California legislature passed it on August 31, 2024. SB 219 amends the Climate Corporate Data...more

Fenwick & West LLP

Carbon Accountable Offers Roadmap for Timely Implementation of California's SB 253 GHG Emissions Disclosure Law

Fenwick & West LLP on

All eyes are on California as we patiently await the outcome of the numerous challenges to the U.S. Securities and Exchange Commission's Climate-Related Disclosure Rules. ...more

Sheppard Mullin Richter & Hampton LLP

Change is in the Air: Everything You Need to Know About California’s Sweeping New Climate Disclosure Laws

On October 7, 2023, California Governor Gavin Newsom signed into law two sweeping climate disclosure bills, Senate Bill 253 (“SB 253”), the Climate Corporate Data Accountability Act, and Senate Bill 261 (“SB 261”), the...more

BCLP

Dis-closing Time: Golden State Enacts Greenhouse Gas Reporting, Climate Risk Disclosure Requirements

BCLP on

Thousands of companies that do business in California will soon face new climate reporting mandates following Governor Gavin Newsom’s approval of SB 253 (the “Climate Corporate Data Accountability Act”) and SB 261 (the...more

Troutman Pepper Locke

California Adopts Landmark GHG Emissions and Climate Risk Reporting Laws, Eclipsing Anticipated Federal Requirements

Troutman Pepper Locke on

California Governor Gavin Newsom signed two landmark bills into law on October 7, imposing stringent new requirements on large companies doing business in California to publicly report their annual greenhouse gas (GHG)...more

Fenwick & West LLP

California State to Require Venture Capital Companies to Collect Diversity Data

Fenwick & West LLP on

California recently passed a bill, SB-54, in an effort to increase transparency regarding diversity in the venture capital industry and to encourage investments in diverse founders. SB 54 will require “covered entities” to...more

Fenwick & West LLP

ESG Reporting for Private Companies

Fenwick & West LLP on

As we have noted in our previous report, environmental, social and governance (ESG) issues have garnered significant attention from a variety of stakeholders, resulting in increased reporting by many companies. While much of...more

Perkins Coie

New Legislation Affects Antitrust Venue and Foreign Subsidy Disclosures 

Perkins Coie on

President Biden signed into law H.R. 2617, the Consolidated Appropriations Act, 2023 on December 29, 2022. This new legislation includes the Merger Filing Fee Modernization Act of 2022 (MFFMA), which amends the amounts and...more

Mintz - Energy & Sustainability Viewpoints

Preparation for 2021 Fiscal Year-End SEC Filings and 2022 Annual Shareholder Meetings

As public companies embark on the year-end reporting process, they will need to consider, and in some cases take steps to address, a number of significant developments and issues. As in past years, Mintz has prepared a...more

Foley Hoag LLP - Global Business and Human...

Congress A Step Closer to Making Corporate ESG Disclosure Mandatory

On June 16, 2021, the U.S. House of Representatives passed legislation that would impose new ESG due diligence and disclosure requirements on publicly traded companies. H.R. 1187, the ESG Disclosure Simplification Act of...more

Bass, Berry & Sims PLC

Public Company Forum Update: Reg. S-X Investment Test & SEC Focus under New Administration

Bass, Berry & Sims PLC on

Since the Bass, Berry & Sims Corporate & Securities Practice hosted its 2nd Annual Corporate & Securities Counsel Public Company Forum in December 2020, the Biden Administration has proposed a new Securities and Exchange...more

Littler

New Year, New Trend? New York to Require Corporate Reporting on Number of Women on the Board

Littler on

New York State recently enacted a new law (A 6330/S 4278) mandating a study of the proportion of female members on the boards of corporations authorized to do business in the state. To implement the study, the law requires...more

Stinson - Corporate & Securities Law Blog

Drafting 10-K Disclosures for the Tax Cuts and Jobs Act

Public companies with fiscal quarters ended December 31, 2017, but not fiscal year ends, are beginning to make disclosures showing the effects of the Tax Cuts and Jobs Act in recently filed Form 10-Qs in accordance with SAB...more

Herbert Smith Freehills Kramer

SEC Releases Guidance on Near-Term Disclosure Regarding Effects of New Tax Law

The tax reform signed into law by President Trump on Dec. 22 (the Tax Act) presents public companies with several accounting and disclosure challenges. Although companies are still evaluating how they will be affected by the...more

Stinson - Corporate & Securities Law Blog

New Tax Act Disclosures, Explanations and Examples

Disclosures regarding the new tax act, often referred to as the Tax Cuts and Jobs Act or TCJA, continue to be prominent in SEC filings. Set forth blow is an explanation of the often obscure GAAP accounting driving many of the...more

Cohen & Gresser LLP

The Tax Cuts and Jobs Act Meets Public Company Reporting

Cohen & Gresser LLP on

Accounting for income taxes can be complex and is seldom exciting. Suspense was added, however, by the passage of the Tax Cuts and Jobs Act shortly before year end 2017. Would public companies have enough time to analyze the...more

26 Results
 / 
View per page
Page: of 2

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide