News & Analysis as of

Regulation S-K Proposed Rules Corporate Governance

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Signals Coming Changes to Executive Compensation Disclosure

On June 26, 2025, the Securities and Exchange Commission (SEC) hosted a roundtable on executive compensation disclosure requirements with representatives from public companies, investors, industry groups and advisors. In his...more

McDermott Will & Emery

SEC Imposes New Cybersecurity Disclosure Requirements

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At an Open Meeting on July 26, 2023, the US Securities and Exchange Commission (SEC) adopted final rules and amendments that impose new cybersecurity-related disclosure requirements for public companies subject to the...more

Shutts & Bowen LLP

SEC Adopts New Cybersecurity Rules

Shutts & Bowen LLP on

In yet another indication of the increasing weight being given by government officials to cybersecurity, on July 26, 2023, the Securities and Exchange Commission adopted new rules requiring public companies to disclose...more

Foley Hoag LLP

SEC Adopts Cyber Regulations

Foley Hoag LLP on

On July 26, 2023, the Securities and Exchange Commission (SEC) adopted rules requiring disclosure of material cybersecurity incidents as well as periodic disclosure of cybersecurity risk, management, strategy, and governance...more

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Adopts Rules for Cybersecurity Risk Management, Strategy, Governance and Incident Disclosure

On July 26, 2023, the U.S. Securities and Exchange Commission (SEC) voted 3-2 to adopt final rules that are intended to enhance and standardize disclosures regarding cybersecurity risk management, strategy, governance and...more

Sullivan & Worcester

SEC Adopts Rules on Cybersecurity Risk Management, Strategy, Governance and Incident Disclosure by Public Companies

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The SEC today adopted rules requiring registrants to disclose material cybersecurity incidents they experience and to disclose on an annual basis material information regarding their cybersecurity risk management, strategy...more

Sullivan & Worcester

The Status of Two Pending Rules That Would Require Disclosure of Climate Risks

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We discuss the status of two pending federal regulations that would require the disclosure of information concerning greenhouse gas (GHG) emissions and climate-related risks: one proposed by several agencies that would apply...more

Woodruff Sawyer

The SEC’s New Proposed Cybersecurity Disclosures: Next Steps for Boards of Directors

Woodruff Sawyer on

The Securities and Exchange Commission is proposing new cybersecurity disclosure rules for public companies. According to the SEC, while public companies have improved their cyber disclosures over time, overall, they have...more

Perkins Coie

SEC Proposes New Cybersecurity Disclosure Rules on Incident Reporting, Risk Management, Strategy, and Governance

Perkins Coie on

As cybersecurity threats to the private and public sectors increase, the government has continued its efforts to enhance cybersecurity outside of government-controlled systems. On March 9, 2022, the U.S. Securities and...more

Vinson & Elkins LLP

Proposed SEC Climate Disclosures: An Overview of the Proposed Rule and What Companies Need to Do Now

Vinson & Elkins LLP on

On March 21, 2022, the SEC issued a Proposing Release setting out sweeping new requirements for climate change disclosures. If finalized as proposed, these climate disclosure rules would require dramatic changes to corporate...more

Benesch

SEC Proposed Rule-Making - Part I: SEC Proposal on Enhancement and Standardization of Climate-Related Disclosures

Benesch on

In sports, the rules of the game allow for consistent guidance in the face of ambiguity on a given call, as well as allow for comparison across teams, leagues, seasons, and years. SEC Chairman Gary Gensler made this analogy...more

Patterson Belknap Webb & Tyler LLP

SEC Proposes New Rule on Climate Related Disclosures

Recently, the Securities and Exchange Commission (“SEC”) proposed a new rule concerning the disclosure of “certain climate-related information in their registration statements and annual reports” as well as “certain...more

Baker Donelson

FAQ: The SEC's Proposed Rule on the Enhancement and Standardization of Climate Related-Disclosures

Baker Donelson on

On March 21, 2022, the U.S. Securities and Exchange Commission (SEC) released its much-anticipated proposed rule titled "The Enhancement and Standardization of Climate-Related Disclosures for Investors." The proposed enhanced...more

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Proposes New Rules for Climate-Related Disclosures

On March 21, 2022, the Securities and Exchange Commission (SEC) voted 3-1 to propose long-anticipated rules mandating climate-related disclosures in companies’ annual reports and registration statements. The proposed rules...more

Holland & Knight LLP

Navigating the Waters: The SEC's Focus on ESG

Holland & Knight LLP on

Holland & Knight Partner and former SEC Enforcement Assistant Director Scott Mascianica sat down on March 28, 2022, with Eric Werner, Associate Regional Director for Enforcement in the SEC's Fort Worth Regional Office, to...more

Bass, Berry & Sims PLC

The SEC’s Proposed Climate Change Rules Are Out: Making Sense of 500+ Pages

Bass, Berry & Sims PLC on

After months of anticipation, on March 21, 2022, the U.S. Securities and Exchange Commission (SEC) voted 3:1 to propose climate change-related disclosure rules that would impact a company’s annual reports and registration...more

Fox Rothschild LLP

The SEC's Proposed Climate-Risk Disclosure Rule – What You Need to Know Now

Fox Rothschild LLP on

Last week, the Securities and Exchange Commission (SEC) released its much-anticipated and ground-breaking proposed rule for the disclosure of climate-related risks. “The Enhancement and Standardization of Climate-Related...more

Lowenstein Sandler LLP

SEC Proposes New Rules to Enhance and Standardize Climate-Related Disclosures

Lowenstein Sandler LLP on

Requirements under the proposed rules would include the disclosure of: •Climate-related risks and their actual or likely material impacts on the registrant’s business, financial statements, strategy, and outlook ...more

Cozen O'Connor

SEC Proposes New Cybersecurity Disclosure Rules for Public Companies

Cozen O'Connor on

On March 9, 2022, the SEC proposed new rules (“Proposed Rules”) that would expand cybersecurity disclosures applicable to public companies subject to the reporting requirements of the Securities Exchange Act of 1934...more

K&L Gates LLP

SEC Issues Climate-Related Risk Disclosure Rule Proposal

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The Biden administration has prioritized environmental, social, and governance (ESG) risks to capital markets, particularly climate-related financial risks (discussed in our previous alert, Biden Administration ESG Activity...more

WilmerHale

SEC Issues Groundbreaking Climate Disclosure Proposal

WilmerHale on

Yesterday, the US Securities and Exchange Commission (SEC or Commission) proposed groundbreaking rules intended to enhance and standardize climate-related disclosure requirements for public companies. The SEC’s climate...more

Kohrman Jackson & Krantz LLP

SEC Proposes New Cybersecurity Disclosure Requirements For Public Companies

THE SEC’S RULE PROPOSALS AIM TO ASSIST INVESTORS - On March 9, 2022, the U.S. Securities and Exchange Commission (SEC) proposed new rules “to enhance and standardize disclosures regarding cybersecurity risk management,...more

Lowenstein Sandler LLP

SEC Proposes New Rules Related to Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure By Public Companies

Lowenstein Sandler LLP on

Requirements under the proposed rules would include the disclosure of: •Material cybersecurity incidents within four business days of the determination that a material cybersecurity incident has occurred in a Form 8-K- ...more

Holland & Knight LLP

SEC Proposes Cybersecurity Incident and Governance Disclosure Obligations for Public Companies

Holland & Knight LLP on

Less than a month after the U.S. Securities and Exchange Commission (SEC) proposed substantial new cybersecurity requirements for investment advisers and registered investment companies, the commission unveiled a new slate of...more

Herbert Smith Freehills Kramer

SEC Proposes Changes to Share Repurchase Disclosure Rules and 10b5-1 Plans

The Securities and Exchange Commission (SEC) has issued for comment two separate but related proposed rule amendments regarding share repurchases and 10b5-1 Plans. The comment period will remain open for 45 days after...more

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