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Tag: Disclosure

Boxes in various sizes for supply chain financing.

FASB Endorses New Disclosures for Supply-Chain Financing

Boxes in various sizes for supply chain financing.

Since the onset of the COVID-19 pandemic in 2020, companies and their vendors have needed creative solutions to keep supply chains moving. One solution that has become increasingly popular involves third-party financing for companies’ purch...

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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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Shadowy hands grasping materiality

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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Multiple shovels leaning against each other, ready for groundbreaking ceremony

SEC Announces First ESG-Related Settlement

Multiple shovels leaning against each other, ready for groundbreaking ceremony

The Securities and Exchange Commission continues to break new ground in the realm of environmental, social and governance regulation. After filing its first ESG-related lawsuit last month, the agency now has announced its first ESG-related...

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Dragon roof statue symbolizing power and authority, amidst sanctions.

Growing U.S.-China Tensions Raise Risks for Companies

Dragon roof statue symbolizing power and authority, amidst sanctions.

To say relations between the United States and China are deteriorating seems like an understatement. Take your pick of reasons why: China’s support of Russia’s invasion of Ukraine, China’s own saber rattling over Taiwan – and President Joe...

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