Disclosure Rules Should Be Grounded in Financial Materiality The Commission’s current regulatory agenda includes climate change, human capital, cybersecurity, and share repurchases, among other topics.[8] While some of these issues may be important to particular investors, the Supreme Court has held that materiality turns on an objective standard of the reasonable investor.[9] However, for the rulemakings where the Commission has issued proposals, the required disclosure is often… [read post]

Prior to July of 2003, V&V Enterprises, Inc., did business as Mauro Brand Products and been marketing and selling “pocket sandwiches” since coming under inspection by the USDA in 1991. [read post]