Topic
Corporate Reporting
68 published works
Known Trends
Five Reminders for the Form 10-Q
In this blog post, we highlight five reminders that may be useful for issuers preparing and filing quarterly reports on Form 10-Q in the coming weeks. 1. Include Trading Arrangements…
Securities Law Prof Blog
Madden & Berger-Walliser on ESG
Thomas M. Madden and Gerlinde Berger-Walliser have posted Making Sense of ESG with the SEC on SSRN with the following abstract:To debate at present whether public corporation Environmental, Social, and…
The Right Coast
EU s ESG Reporting Standards Move Ahead While Global Rules Lag
International companies must follow the rules if they operate in Europe, Peter Paul van de Wijs, the Global Reporting Initiative s chief policy officer, said in a recent phone interview.…
China Law Insight
ESG面面观丨上市公司ESG报告中的社会和治理议题如何选择？
By King & Wood
作者：刘婷 潘芳 王漩 谭梦妮 作为ESG（即Environmental环境、Social社会、Governance治理）面面观系列的第五篇文章，继上篇对上市公司ESG报告中环境议题的选择进行分析后，本文将基于对中国现有ESG相关政策、法律法规、标准及实践的研究，GRI标准等ESG国际标准规定，以及UNPRI《中国的ESG数据披露——关键ESG指标建议》等文件，总结上市公司ESG报告中常见的社会议题和治理议题，供上市公司编制ESG报告参考。 阅读更多
The SEC Institute Blog
SEC Finalizes Rules to Require Electronic Filing of Annual Reports to Shareholders and Other Documents
On June 2, 2022, the SEC adopted a Final Rule that requires companies to electronically file a number of documents currently filed on paper. Included in the group of forms…
Environment, Land & Resources
ESG in 2022: 10 Things to Look Out For
Corporate reporting (including SEC developments), climate change, energy transition, supply chain management, and the mitigation of ESG-related litigation risk are expected to be the leading ESG themes of this year.…
Environment, Land & Resources
SASB and IIRC Announce Their Intention to Merge
The Sustainability Accounting Standards Board and the International Integrated Reporting Council merger aims to streamline ESG reporting to improve data for investors. By Paul A. Davies and Michael D. Green…
The CLS Blue Sky Blog
Paul Weiss Discusses Initiatives to Unify ESG Reporting
By Mark S. Bergman, Ariel J. Deckelbaum, Brad S. Karp, Scott P. Grader
ESG reporting is now recognized as a significant agenda item in the ESG space. The plethora of different reporting standards has caused concern and confusion, as those responsible for providing…
Down the Wire
The Future of Annual Reporting?
By Andrew Glaze
The FRC have published a discussion paper in which they question whether the traditional concept of the annual report remains fit for purpose. Arguably, annual reports are too long, impenetrable…
Environment, Land & Resources
FRC Launches Consultation on the Future of Corporate Reporting
The UK’s Financial Reporting Council aims to develop a principles-based framework for corporate reporting. By Paul A. Davies and Michael D. Green The UK’s Financial Reporting Council (FRC) has published…