Topic
Disclosure
830 published works
Free Writings + Perspectives
SEC Stays Climate-Related Disclosure Rules
The SEC paused implementation of the climate-related disclosure rules in the face of significant legal challenges. The rules would impose substantial disclosure mandates on companies, including concerning the costs of extreme…
The Capital Commitment
ESG in 2024: Traps for the Unwary
By Margaret A. Dale, Michael R. Hackett, Stephen Hibbard, William Komaroff, Timothy W. Mungovan, Dorothy Murray, Joshua M. Newville, Todd J. Ohlms, Robert Pommer, Seetha Ramachandran, Robert Sutton, Jonathan M. Weiss, Julia Alonzo, William D. Dalsen, Rachel Lowe, Isaiah D. Anderson, James Anderson, Julia M. Ansanelli, Adam L. Deming, Adam Farbiarz, Reut N. Samuels, Hena M. Vora
ESG continues to be a hot topic for 2024 for investors and regulators alike. The specific concerns investors and regulators have – and what they expect to develop over the…
Duane Morris London
English court ordered disclosure – an “information imbalance” not a reason to order the defendant to provide additional disclosure
By Mark Handley
The English court decision in Alame & Ors v Shell PLC (formerly known as Royal Dutch Shell PLC) & Anor [2024] EWHC 510 (KB), is relevant to the way that…
E2 Law Blog
SEC Adopts Comprehensive Package of Climate-Related Disclosure Rules; Scope 3 Emission Metrics Excluded
By Arthur Don, Barbara A. Jones, David Mandelbaum, Marc M. Rossell
On March 6, 2024, the Securities and Exchange Commission (SEC) adopted by a 3-2 vote a series of new and extensive disclosure rules that will require all registered companies, including FPIs, to…
Compliance Building
The SEC Still Hates the Word “May”
Disclosure of conflicts is a cornerstone is a cornerstone of the regulation of investment adviser. 3D/L Capital Management clearly came up short. 3D/L entered into an arrangement with an ETF…
Public Chatter
Day 2 “Headlines” for the SEC’s New Climate Disclosure Rules
By Allison Handy, Andrew Moore
We know you’re already fielding a multitude of questions about the SEC’s new climate risk disclosure rules. Yesterday we provided a high level summary of 15 things you need to…
Public Chatter
The SEC Adopts a Climate Disclosure Rule: No Scope 3 Emissions Disclosure and 14 Other Things to Know
By Allison Handy, Andrew Moore, Joe Bailey
Yesterday, the SEC adopted a final climate disclosure rule. Here’s the press release; the fact sheet – and the 886-page adopting release. Yep, 886 pages. As expected, the open Commission…
Across The Board
Early Note on SEC’s Final Climate Rules: Governance, Materiality and Dissent
By Anna T. Pinedo, Lawrence Cunningham (Contributor)
The Securities and Exchange Commission adopted (in a 3-2 vote) final rules requiring disclosures about the material impacts of climate-related risks on their business, financial condition, and governance. These rules…
Known Trends
SEC Set to Vote on Climate Change Disclosure Rules on March 6
On February 28, 2024, the U.S. Securities and Exchange Commission (SEC) published notice of an open meeting to be held on Wednesday, March 6, 2024, to consider whether to adopt…
Free Writings + Perspectives
SEC Disclosure Issues & Developments For FPIs and Preparing Your 20-F Filing
February 13, 202412:00pm - 1:00pm ESTRegister here. During this session, Mayer Brown panelists, Brian Hirshberg, Larry Cunningham and Thomas Kollar, will discuss US Securities Exchange Commission (SEC) disclosures, and recent…