Category: SEC
SubscribeHuman Capital: The SEC’s Next Disclosure Frontier
The Securities and Exchange Commission this year proposed new rules regarding corporate disclosures of environmental performance to great fanfare. A less-heralded ESG-related proposal also seems to be in the works, as the agency is working...
Read MoreNFT Regulation Starts to Take Shape
Sports and non-fungible tokens – better known as NFTs – seem like a perfect match. After all, sports fanatics love collecting memorabilia celebrating their favorite players and teams. It should come as little surprise, then, that a survey o...
Read MorePrivate Eyes: Boards Evaluating Flood of Take-Private Offers
Nearly six months into 2022, an auto company executive’s drama-filled bid to buy a social media platform stands out as the story of the year in the dealmaking world. But Elon Musk’s potential acquisition of Twitter has been part of a run of...
Read MoreCourts, SEC Offer Guidance on Subject of Materiality
The concept of materiality in securities law has always been intentionally vague. Information that some nebulous “reasonable investor” would consider important leaves ample room for interpretation. Nevertheless, as the Securities and Exchan...
Read MoreSPACs’ Woes Mount
Furbys. The Spice Girls. Flash mobs. You could argue that special purpose acquisition companies – more commonly referred to as SPACs – have enjoyed a longer shelf life than most notable fads. Nevertheless, signs point to SPACs going the way...
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