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Risk Factors Corporate Governance

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

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

Securities Law Update - June 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

Fenwick & West LLP

Securities Law Update - April 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

WilmerHale

Selected Reminders for Companies Ahead of First Quarter Reporting

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Global events over the past quarter have had and continue to have a variety of disparate impacts on public companies. Below are some selected disclosure reminders to keep in mind for the upcoming quarterly reporting season,...more

BakerHostetler

Preparing for the 2025 Proxy and Annual Reporting Season: Key Issues and Considerations

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For the 2025 proxy and annual reporting season, there are a number of key issues to consider and keep an eye on for further developments as preparations commence. This alert provides an overview of these issues and updates in...more

BCLP

U.S. Supreme Court Changes Its Mind, Will Not Decide Facebook Dispute Concerning Public Companies’ Risk-Factor Disclosures

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After hearing argument earlier this month in a widely followed securities law case concerning risk-factor disclosures of public companies, the U.S. Supreme Court last week decided it should not have agreed to hear the case...more

Mayer Brown Free Writings + Perspectives

With Tech Considerations for Securities Lawyers

At the Practising Law Institute’s 56th Annual Institute on Securities Regulation, panelists discussed how public companies are addressing cybersecurity and artificial intelligence (AI) related issues....more

Clark Hill PLC

California’s Landmark Climate Disclosure Laws: State Affirms Disclosure Deadlines

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On Sept. 27, California Governor Gavin Newsom signed into law Senate Bill (SB) 219, a bill that, among other things, affirms the mandatory disclosure deadlines for California’s landmark carbon accounting laws. In addition to...more

Fenwick & West LLP

California Governor Signs Amendments to Climate Disclosure Laws

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Less than a year after their adoption, California has amended two landmark corporate climate disclosure laws. The changes come after California Gov. Gavin Newsom on Friday signed Senate Bill 219 (SB 219), which provides...more

Fenwick & West LLP

Considerations for Upcoming 10-Q Disclosures

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With the end of the third quarter quickly approaching, companies may want to consider the following for their upcoming Quarterly Reports on Form 10-Q...more

Fenwick & West LLP

California Legislature Approves Amendments to Climate Disclosure Laws

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As we previously reported in October 2023, the California legislature adopted three significant climate disclosure laws...more

WilmerHale

Amendments to California Climate Accountability Package Await Governor’s Review

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In October 2023, California Governor Gavin Newsom signed into law the Climate Corporate Accountability Act (SB 253) and the Climate‐Related Financial Risk Act (SB 261), jointly referred to as the Climate Accountability...more

J.S. Held

2024 J.S. Held Global Risk Report: New Laws Addressing the Risks and Rewards of Artificial Intelligence (AI)

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The race to develop AI and calls to regulate it are heating up around the world. In November 2023, 28 countries, including the United States, United Kingdom, China, and the European Union, met and pledged to work together to...more

Eversheds Sutherland (US) LLP

Nurturing growth: New California laws mandate climate-related disclosures

Expansive requirements will apply to large public and private companies doing business in California and indirectly impact businesses in their value chain - On October 7, 2023, California Governor Gavin Newsom signed two...more

BCLP

FRC Publishes Its Annual Review of Corporate Reporting 2022/23

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The FRC has set out its expectations, in its Annual Review of Corporate Reporting, for the coming reporting season amidst the current economic background of high inflation, high interest rates and ongoing economic...more

McDermott Will & Emery

For the General Counsel’s Desk: Managing Enforcement Risks Involving Cookies, Pixels, and Other Tracking Technologies

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Data governance is a mission-critical issue for every company and institution in the United States. GCs face a host of pressing cybersecurity concerns. Triaging them requires time, attention, and a well-rounded strategy...more

HaystackID

[Webcast Transcript] Don’t Throw the Baby out with the Bathwater: Back to the Basics in AI for eDiscovery

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Editor’s Note: In this insightful transcript from an educational webcast hosted by HaystackID on June 28, 2023, our expert panel discussed the impact of generative AI that is currently dominating the dialogue within the legal...more

Latham & Watkins LLP

Singapore: MAS Proposes Guidelines for Financial Institutions to Support Financing for Decarbonisation

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The forthcoming guidelines will set supervisory expectations to steer financial institutions’ transition planning processes to facilitate decarbonisation efforts by their clients. On 8 June 2023, the Monetary Authority...more

Wilson Sonsini Goodrich & Rosati

Snapshot: Risk Factor Trends—Part 1

In 2020, we published our inaugural Risk Factor Trends Report, which summarized the risk factor disclosure practices of the Lonergan Silicon Valley 150 (SV150) prior to the amendments to Item 105, Risk factors, of Regulation...more

WilmerHale

ESG on Earth Day: Climate Risk is Financial Risk

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Today marks the 52nd Earth Day celebration, initially commenced in 1970 as citizens around the nation, and the world, gathered to demand stronger protection for the environment: cleaner water, air and land. As in 1970, the...more

Foley & Lardner LLP

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

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On March 9, 2022, the U.S. Securities Exchange Commission (the Commission) announced proposed amendments to its rules regarding cybersecurity risk management, strategy, governance, and incident reporting by public companies...more

White & Case LLP

Key Considerations for the 2022 Annual Reporting Season: Form 20-F and Other FPI-Specific Considerations

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This memorandum outlines key considerations from White & Case's Public Company Advisory Group for foreign private issuers ("FPIs") during the 2022 annual reporting season. This memo describes our key considerations for...more

Katten Muchin Rosenman LLP

Katten Partners Present 2022 Proxy Season Update

On December 2, Larry Levin and Alyse Sagalchik, partners in Katten's Capital Markets practice, along with Ernst & Young LLP and Meridian Compensation Partners (Meridian), shared updates for the 2022 proxy season as part of...more

Eversheds Sutherland (US) LLP

New York Department of Financial Services announces newly-created Climate Risk Division

On November 3, 2021, the New York Department of Financial Services (DFS) announced the creation of a new Climate Risk Division (the Division) that is tasked with integrating climate risks into DFS’s supervision of regulated...more

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