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Category: SEC

Fanfare Trumpets in marching band

Human Capital: The SEC’s Next Disclosure Frontier

Fanfare Trumpets in marching band

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...

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NFT Regulation Starts to Take Shape

People Cheering on the Game, Holding up Banner Silhouette

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...

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Private Eyes: Boards Evaluating Flood of Take-Private Offers

Street bench in flood water

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...

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Courts, SEC Offer Guidance on Subject of Materiality

Shadowy hands grasping 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...

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SPACs’ Woes Mount

Person using a fidget spinner

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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