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Tag: sec

Storm Clouds Brewing in the Supreme Court

Major Questions Loom Over SEC’s Climate-Disclosure Rules

Storm Clouds Brewing in the Supreme Court

The Supreme Court’s emboldened majority has used a controversial doctrine favored by conservatives to great effect lately. First, justices relied on it in striking down the Centers for Disease Control and Prevention’s pandemic-related evict...

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Conflict minerals shipped in cargo container

U.S. Enacts Import Law to Sanction China Over Abuses of Uyghurs

Conflict minerals shipped in cargo container

In the wake of the COVID-19 pandemic, consumers continue to encounter empty store shelves amid ongoing stresses on the supply chain of products and raw materials. The disruptions haven’t stopped the U.S. government from adding new pressure...

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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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Person using a fidget spinner

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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