Topic
Disclosure
830 published works
Cleary M&A and Corporate Governance Watch
A New Season for Executive Compensation Disclosure
The following post was originally included as part of our recently published memorandum “Selected Issues for Boards of Directors in 2024”. Executive compensation issues may not have been the predominant…
Public Chatter
A New Guide: “In-House Perspectives – Disclosure Practices”
By Broc Romanek
In this “In-House Perspectives: Disclosure Practices” Guide, I have compiled the various “In-House Corners” in which our in-house readers have shared tips, anecdotes, and thoughts about topics that arise in their daily practice.…
Public Chatter
Corp Fin Director Erik Gerding Speaks on Cyber Incident Disclosure
By Broc Romanek
Yesterday, we blogged about four CDIs that Corp Fin issued last week on the "limited disclosure exception" to the obligation of reporting material cybersecurity incidents under Item 1.05 of Form…
Free Writings + Perspectives
Cybersecurity Disclosure and Compliance & Disclosure Interpretations
Recently, in advance of the effective date (December 18, 2023), the Director of the SEC’s Division of Corporation Finance provided additional guidance regarding the final rules relating to cybersecurity incident…
Public Chatter
The SEC Might Not Adopt Climate Rules Til Spring (Or Later)
It’s that time of the year as the SEC revealed its latest Reg Flex Agenda last week. The answer to the first question on everyone’s mind is that the estimated…
Global Regulation Tomorrow
ESA final report on the review of PAI and financial product disclosures in the SFDR Delegated Regulation
On 4 December 2023, the European Supervisory Authorities (ESAs) published a final report setting out proposals to amend the draft regulatory technical standards (RTS) to Commission Delegated Regulation 2022/1288 supplementing…
Global Regulation Tomorrow
FCA publishes statement on communications in relation to PRIIPs and UCITS
By Anita Edwards, Simon Lovegrove (UK), Matthew Gregory (UK)
On 30 November 2023, the FCA published a statement on communications in relation to packaged retail and insurance-based investment products (PRIIPs) and undertakings for collective investment in transferable securities (UCITS).…
Securities Law Prof Blog
New Securities Law Articles in Print
The following law review articles relating to securities regulation are now available in paper format:Tanner Gattuso, Comment, The Panuwat Snowball: Correlation Does Not Equal Materiality, 72 Cath. U. L. Rev.…
Global Regulation Tomorrow
Published in the OJ: Commission Implementing Regulation 2023/2526 amending the ITS laid down in Implementing Regulation 2022/389 as regards the content lists of the information on individual data to be disclosed by competent authorities
By Simon Lovegrove (UK), Jochen Vester (UK)
On 20 November 2023, there was published in the Official Journal of the European Union (OJ) Commission Implementing Regulation (EU) 2023/2526 of 17 November 2023 amending the Implementing Technical Standards…
Inside Energy & Environment
Calculating and Reporting Greenhouse Gas Emissions: A Primer on the GHG Protocol
By Daniel Feldman, Kevin Poloncarz, W. Andrew Jack, Jayni Hein, Paul Mertenskötter, Tim Duncheon
Laws and regulations that require companies, both private and public, to disclose their greenhouse gas (GHG) emissions continue to expand in the European Union and in the United States. Under…