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23 Jun 2021, 6:15 am
More specifically, he noted that the SEC issued guidance in 2010 on the application of existing SEC rules to the material effects of climate (see this PubCo post) and amended Reg S-K to expressly require disclosure about human capital (see this PubCo post). [read post]
16 Jun 2021, 6:46 am by John Jascob
Regarding human capital, Regulation S-K amendments requiring new disclosure on human capital were adopted last August, but the requirements are principles-based.Special purpose acquisition companies (SPACs). [read post]
10 Jun 2021, 9:13 am by John Jascob
It cited recent amendments to Regulation S-K wherein the Commission required companies to disclose human capital resources and any human capital measures or objectives on which the company focuses in managing the business.Materiality. [read post]
28 May 2021, 6:01 am
Gompers (Harvard Business School), and Kanyuan Huang (UCLA), on Tuesday, May 25, 2021 Tags: Behavioral finance, Diversity, Entrepreneurs, ESG, Human capital, Small firms Remarks by Commissioner Lee on Leveraging Regulatory Cooperation to Protect America’s Investors Posted by Allison Herren Lee, U.S. [read post]
25 May 2021, 3:03 am by Lynn Jokela
Back in February, three Democratic US Senators wrote to then Acting SEC Chair Allison Herren Lee urging the SEC to reexamine its policies on Rule 10b5-1 plans – Liz blogged about it at the time. [read post]
27 Apr 2021, 9:45 am by Taéylor Stanley
Some companies already disclose this information in various formats, such as statements on their websites or entire sections in their 10-K reports. [read post]
27 Apr 2021, 9:45 am by Taéylor Stanley
Some companies already disclose this information in various formats, such as statements on their websites or entire sections in their 10-K reports. [read post]
26 Apr 2021, 9:32 am by William Ford, Tia Sewell
The subcommittee will hear testimony from Allison Larsen, law professor at William and Mary School of Law; Theodore Shaw, law professor at UNC School of Law; Paul Smith, vice president for litigation and strategy at the Campaign Legal Center; Thomas Fisher, Indiana solicitor general; and Ilya Shapiro, director of the Robert A. [read post]
19 Apr 2021, 10:20 am by William Ford, Victoria Gallegos
The committee will hear testimony from Allison Lerner, chair of the Council of the Inspectors General on Integrity and Efficiency; Kathy Buller, executive chair of the Council of the Inspectors General on Integrity and Efficiency; Clark Ervin, former inspector general for the State Department and the Department of Homeland Security; and Liz Hempowicz, director of public policy at the Project on Government Oversight. [read post]
16 Mar 2021, 8:30 am by John Jascob
By Amanda Maine, J.D.In a speech at a virtual event hosted by the Center for American Progress (CAP), Acting SEC Chair Allison Herren Lee announced that she is asking the staff to evaluate the SEC’s rules relating to the disclosure of climate change risk. [read post]
16 Mar 2021, 3:00 am by John Jenkins
 My guess is that you need look no further than the Item 8.01 Form 8-K that Tesla filed yesterday if you want to know why the company finds it so hard to hang on to senior lawyers. [read post]
11 Mar 2021, 6:47 am
” Currently, there is no standardized disclosure required pursuant to Regulation S-K regarding climate change risk. [read post]
1 Mar 2021, 6:36 am by John Jascob
According to Sherman, shareholders want defined numerical standards to inform their investment decisions, and not just an extra page or two on Form 10-K with banal statements and greenwashing by the company. [read post]
25 Feb 2021, 3:00 am by John Jenkins
In news that may throw an 11th hour monkey wrench into the finalization of a number of 10-K filings, Acting SEC Chair Allison Herren Lee issued a statement yesterday in which she directed Corp Fin to take a hard look at companies’ climate change disclosures. [read post]
15 Jan 2021, 3:00 am by John Jenkins
  According to this Toppan Merrill blog discussing the article, 34% of September 10-K & 10-Q filings reportedly contained tagging errors. [read post]
14 Jan 2021, 8:30 pm by Jim Sedor
And K Street lobbyists are scrambling to adjust to the new reality. [read post]
8 Jan 2021, 5:52 am
Gottfried, Morgan, Lewis & Bockius LLP, on Sunday, January 3, 2021 Tags: COVID-19, Hedge funds, Institutional Investors, Mergers & acquisitions, Mutual funds, Private funds, Shareholder activism Preparing for Shareholder Activism in 2021 Posted by Paul Tiger, Sebastian Fain, and Elizabeth K. [read post]
4 Jan 2021, 1:26 pm by Kevin LaCroix
The directors’ and officers’ liability environment is always changing, but 2020 was a particularly eventful year, with important consequences for the D&O insurance marketplace. [read post]
27 Dec 2020, 9:06 pm by Series of Essays
COVID-19 and Access to Medical Care in the United States May 26, 2020 | Allison K. [read post]