Topic
Corporate Reporting
68 published works
Across The Board
Quarterly versus Semi-Annual Reporting
Calls to consider the frequency of corporate reporting have resurfaced, driven by a rulemaking petition from the Long-Term Stock Exchange, the President’s social media posts, and remarks by SEC Chair…
Global Policy Watch
Litigation and Implementation Updates on California Climate Disclosure Laws (SB 253 and SB 261)
By Jayni Hein, Kevin Poloncarz, Eva Dorrough, Tim Duncheon, Jared Gilmour
This client alert summarizes recent developments related to implementation of California’s climate disclosure laws, the Climate Corporate Data Accountability Act (SB 253) and the Climate-Related Financial Risk Act (SB 261). These…
The D&O Diary
Tone Portrait: Artificial Intelligence and MD&A
As I have noted in recent posts (most recently, for example, here), the proliferation of AI in many industries is changing the way business gets done. According to a new…
Bright Law Blog
ASIC sustainability reporting guide
ASIC has published Regulatory Guide 280 Sustainability Reporting, which provides guidance on ASIC’s role in administering the requirements for climate-related financial disclosures under the Corporations Act. The guide discusses who…
Environmental, Social and Governance (ESG)
Illinois introduces HB 3673 – the Climate Corporate Data Accountability Act – joining California, Colorado, New Jersey and New York in requiring Scope 1, 2 and 3 Reporting if Passed
On February 18, 2025, the Illinois House introduced and referred HB 3673 to its Rules Committee . See attached draft copy at https://legiscan.com/IL/text/HB3673/id/3109030/Illinois-2025-HB3673-Introduced.html Like the New Jersey, Colorado and New York bills…
Green Building Law Update
SEC Climate Disclosure Rule: A Dramatic Reversal Under Trump
.. is deeply flawed and could inflict significant harm on the capital markets and our economy.
Data Privacy Dish
SEC Cybersecurity Disclosure Trends: 2025 Update on Corporate Reporting Practices
By Jena M. Valdetero, Wouter van Wengen
Six months after the SEC’s Cybersecurity Incident Disclosure Rule (SEC Rule) came into force, an April 2024 GT Alert summarized disclosure trends. The GT Alert identified that the companies who filed a…
SEC Actions
Musk Violates Section 13(d)
Provisions such as Section 13(d) were added to the Exchange Act to provide the markets and investors with notice of those who have significant holdings of a security. The Section…
Corporate & Securities Law Blog
Things to Keep in Mind for Your Annual Report on Form 10-K and Proxy Statement
We invite you to read our latest client alert to assist in the preparation of your 10-K and 2025 annual meeting proxy statement. This alert highlights new disclosure requirements, hot…
Med Law Blog
Federal and Pennsylvania Corporate Reporting Requirements: Subject to Nationwide Injunction
This is a last in a series of client alerts and blog posts we’ve issued over the last year designed to inform you of the new Federal and Pennsylvania corporate…