Topic
Corporate Disclosure
172 published works
Global Financial Regulatory Blog
FCA Finalises UK SRS-Aligned Disclosure Rules for UK Listings
In response to feedback, the FCA has moved to a comply-or-explain model for all of the sustainability disclosure obligations. By Mark Austin CBE, Michael D. Green, Nicola Higgs, Betty M.…
Thompson Coburn LLP
California Climate Disclosure Laws: SB 253 and SB 261 Compliance Deadlines and Requirements
California’s climate disclosure laws—SB 253 (the Climate Corporate Data Accountability Act) and SB 261 (the Climate-Related Financial Risk Act)—impose significant new greenhouse gas (“GHG”) emissions reporting and climate risk disclosure…
Jotwell
Green SOX?
By Da Lin
Luca Enriques, Alessandro Romano, and Andrew F. Tuch, Sustainability Assurance (ECGI Working Paper No. 871/2025)Luca Enriques, Alessandro Romano, and Andrew F. Tuch, Green Gatekeepers, 109 Minn. L. Rev. 609 (2024)Even…
The CLS Blue Sky Blog
SEC Chair Speaks at the Investor Advisory Committee Meeting
By Renholding
Good morning, ladies and gentlemen. I regret that contemporaneous business out of town keeps me from joining you in person today, but I would be remiss not to briefly address…
The CLS Blue Sky Blog
Why Right and Left Can Converge on Corporate Racial Disclosure
By Emilie K. Aguirre, Veronica Root Martinez
In her book, Disclosureland, Atinuke Adediran offers a compelling account of how corporate racial disclosures operate not merely as statements of corporate virtue, but as instruments of governance. Through meticulous…
Market Edge
SEC proposes optional semiannual reporting for public companies
By Era Anagnosti, Andrew Ledbetter, Larry Nishnick, Sanjay Shirodkar
The United States Securities and Exchange Commission (SEC) has issued a release for proposed rule amendments that would give companies reporting under the Securities Exchange Act of 1934 the option…
Across The Board
SEC Publishes Proposing Release on Semiannual Reporting: Proposal Specifics and Practical Implications
By Carlos E. Juarez, Anna T. Pinedo, Liz Walsh, Jennifer Zepralka
On May 5, 2026, the U.S Securities and Exchange Commission (the “SEC”) published a long-awaited release (the “Proposing Release”) proposing changes to certain rules which, if adopted, will allow (but…
The CLS Blue Sky Blog
SEC Chair Atkins Discusses Proposed Amendments for Semiannual Reporting
Today [May 5], the Commission proposed amendments to provide public companies with the option of filing one semiannual report, on a new Form 10-S, in lieu of three quarterly reports…
Dispute Resolution Blog
Where Does Indian Law on Securities Fraud Stand?
By Indranil Deshmukh, Darshan Furia, Priyanka Desai
Summary: The Securities Appellate Tribunal and Supreme Court recently had the occasion to examine what amounts to securities fraud. While in BDMCL, the SAT examined whether the essential ingredients of…
Environmental Law & Policy Monitor
California Advances Climate Disclosure Regulations
By Melissa Horne, Shawn Zovod, Jason Langford, Natalie Crane
At a public hearing held February 26, 2026, the California Air Resources Board (CARB) approved a resolution to adopt initial regulations implementing California's landmark climate reporting and disclosure laws, the…