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Tag: Disclosure

Colorful wind chimes

SEC Chimes in on Early Cybersecurity Disclosures

Colorful wind chimes

Earlier this year, we offered readers three lessons from the initial wave of disclosures made under new cybersecurity rules issued by the Securities and Exchange Commission in 2023. For example, we saw companies attempting to frame what cou...

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Is Corporate ESG Expertise Sufficient?

Lightning strikes NYC skyline

Corporate ESG programs have endured a bumpy ride the last few years. As ESG has evolved from a trendy corporate buzzword to political lightning rod to key business initiative and fiduciary priority, regulators around the globe have codified...

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Architectural blend with greenery, ESG uncertainties

Frustrations Mount Over Differing Climate Disclosure Rules

Architectural blend with greenery, ESG uncertainties

The long slog to implementing sustainability-related disclosure rules for companies in the United States reached something of a conclusion last month. While issuers are coming to terms with what the Securities and Exchange Commission now re...

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Shoes hanging from a wire

SEC Getting Serious About Related Party Transaction Disclosures

Shoes hanging from a wire

When Martha Stewart teamed up with Skechers to launch her own line of branded footwear last year, the partnership seemed to fit like your favorite pair of slip-on sneakers. “Martha’s style is all about blending form and function,” noted an...

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Green ivy creeping across stone wall

Climate Disclosure Convergence Creeps Along

Green ivy creeping across stone wall

Though the world may be coming together on unified climate disclosure standards for corporations, sparring over the Securities and Exchange Commission’s new reporting rules demonstrates that it’s happening at a glacially slow pace. After an...

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