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Tag: Disclosure

Man covering his eyes with a stack of SEC Disclosure paperwork in front of him

Is There Such a Thing as Too Much ESG Disclosure?

Man covering his eyes with a stack of SEC Disclosure paperwork in front of him

Demanding more information from individuals or organizations can have a paradoxical effect on the intended audience. The American Psychological Association calls the phenomenon “information overload,” which it defines as “the state that occ...

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The Activision Blizzard Case, Part I: Disclosure Controls

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“Mission creep” is one of those nebulous concepts that government watchdogs love. Originating in military strategy, the term generally refers to an agency or office expanding its focus beyond its own stated purpose. It comes to mind when st...

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Highlights of the New SEC Rulemaking Agenda

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Reflecting what Chair Gary Gensler described as a “need to modernize our ruleset, moving deliberately to update our rules in light of ever-changing technologies and business models in the securities markets,” the Securities and Exchange Com...

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Five Things for Companies to Watch in 2023

A meerkat stands watch, stretching its neck as it stares into the distance, on lookout for predators.

Last year at this time, we told you that companies should keep an eye out for developments in cryptocurrency regulation; corporate disclosure of environmental, social and governance issues; and COVID-19 pandemic-related human capital challe...

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FASB Renews Call for Deeper Disclosures on Income Taxes

Horseshoe on a barn wall as a good luck charm

Is the third time really a charm? That’s the hot question floating around the offices of the Financial Accounting Standards Board in Norwalk, Connecticut, as the group once again pushes for expanding disclosure of corporate income taxes. Th...

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