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Reporting Requirements Corporate Governance

Latham & Watkins LLP

South Korea Reintroduces Human Rights and Due Diligence Act

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The reintroduction of South Korea’s due diligence law potentially marks a significant advancement for human rights and ESG initiatives in the region....more

Fenwick & West LLP

Securities Law Update - August 2025

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Welcome to the latest edition of Fenwick’s Securities Law Update. This issue contains updates and important reminders on...more

McCarter & English, LLP

Recent Amendments to the General Corporation Law of the State of Delaware

On August 1, 2025, legislation went into effect amending the Delaware General Corporation Law (DGCL) of the state of Delaware as contained in Senate Bill No. 95. The following is a brief summary of some of the more...more

The Volkov Law Group

Episode 380 — NAVEX’s 2025 Hotline Benchmark Report

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NAVEX dominates the hotline market. Given its global footprint, NAVEX has access to a large database of employee reports. Building on this unique perspective, NAVEX provides an annual report analyzing the employee reporting...more

The Volkov Law Group

Episode 381 -- NAVEX's 2025 Annual Hotline Report

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Is your internal reporting program keeping up or falling behind the curve? With over 2.15 million reports analyzed from nearly 70 million employees worldwide, NAVEX's 2025 Regional Whistleblowing & Incident Management...more

BCLP

UK Corporate Briefing - August 2025

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Welcome to the Corporate Briefing, where we review the latest developments in UK corporate law that you need to know about. ...more

Woodruff Sawyer

Will the SEC’s Changes to the Foreign Private Issuer Definition Affect SPACs?

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On June 4, the Securities and Exchange Commission (SEC) issued a concept release seeking public comment on the definition of the term "foreign private issuer" (FPI). The request is in response to global market changes and...more

Paul Hastings LLP

Public Company Watch: Q2 2025

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This 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

Dorsey & Whitney LLP

EDGAR Next Mandatory Compliance Deadline Is Quickly Approaching

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The September 12, 2025 deadline for EDGAR filers to complete their enrollment in the EDGAR system’s new login, password, and access protocols (these updates being referred to as “EDGAR Next”) is fast approaching.  ...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

The Volkov Law Group

NAVEX’s 2025 Hotline Benchmark Report

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NAVEX dominates the hotline market. Given its global footprint, NAVEX has access to a large database of employee reports. Building on this unique perspective, NAVEX provides an annual report analyzing the employee reporting...more

Fenwick & West LLP

Sustainability Reporting is Down in 2025, but Companies Appear to be Staying the Course

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The Conference Board recently reported that the number of Russell 3000 companies issuing sustainability reports in the first half of 2025 fell 52% compared to the first half of 2024. ...more

White & Case LLP

Reforma a las Disposiciones de Carácter General en Materia Financiera de los Sistemas de Ahorro para el Retiro

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El 21 de julio de 2025 se publicó el Decreto (el “Decreto”) por el cual se reforman, adicionan y derogan diversas normas de las Disposiciones de Carácter General en Materia Financiera de los Sistemas de Ahorro para el Retiro...more

Mayer Brown

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

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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

A&O Shearman

EC adopts Delegated Regulation to postpone ESRS disclosure requirements for wave one companies

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The European Commission has adopted a Delegated Regulation amending Delegated Regulation (EU) 2023/2772, introducing targeted amendments, referred as a "quick fix", to postpone the application of certain disclosure...more

Ropes & Gray LLP

A CSRD Transposition Update – Three Additional Countries Adopt the “Stop the clock” delay

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Reporting obligations under the European Union’s Corporate Sustainability Reporting Directive are created under EU member state national legislation adopted pursuant to the CSRD. We have again updated our tracker to reflect...more

BCLP

Here We Go Again - Risk Factors and Other Reminders for Upcoming Quarterly Reports

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In April, companies were faced with addressing the impacts of tariffs and a global trade war, as discussed in our April 8, 2025 post. Companies now find themselves grappling with the need to re-address these issues in light...more

Skadden, Arps, Slate, Meagher & Flom LLP

Tell Us Something We Don’t Know: The DOJ Antitrust Division Is Now Rewarding Whistleblowers

- What is new: DOJ’s Antitrust Division announced its Whistleblower Rewards Program, which offers up to 30% of criminal fines over $1 million to individuals reporting original information about eligible antitrust and related...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

Foodman CPAs & Advisors

Tres formas en que la auditoría forense fortalece la integridad institucional

En el entorno actual de cumplimiento de alto riesgo, se espera que las instituciones financieras entreguen más que resultados. Deben demostrar una rendición de cuentas que sea verificable y lista para auditorías. Esto es...more

Foodman CPAs & Advisors

Three Ways Forensic Reporting Builds Institutional Integrity

In today’s high-stakes compliance environment, financial institutions are expected to deliver more than results. They must demonstrate accountability that is both verifiable and audit-ready. This is especially critical for...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'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

WilmerHale

PCAOB Survives and Continues to Share Guidance with Audit Committees

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Despite the future of the Public Company Accounting Oversight Board coming under threat, the PCAOB continues to release guidance, implement rules, conduct inspections and pursue enforcement actions....more

Felicello Law PC

Congratulations On Your New Role: Here’s How to Protect Yourself Legally

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If you have recently obtained a new position in the C-Suite, you are aware that the new position brings prestige, authority, and opportunity. But you may not be aware that as an officer of a company, you have also increased...more

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