Tag: sustainability disclosure

Climate change tops the list of issues in comments on Reg S-K concept release

by Cydney Posner According to BNA, at a recent conference, Corp Fin Director Keith Higgins reported that the highest proportion of comments so far received on the Reg S-K Concept Release related to better environmental and social responsibility disclosure. As SEC  Chair Mary Jo White indicated a few months ago: the […]

SEC Chair White discusses potential SEC coming attractions: sustainability reporting

by Cydney Posner In a speech last week to the International Corporate Governance Network Annual Conference, the last agenda item discussed by SEC Chair Mary Jo White was the current state of  sustainability reporting.  The bottom line: the “issue has our attention.” 

With a 341-page concept release, the SEC seeks to simplify and modernize the business and financial disclosure requirements of Reg S-K

by Cydney Posner The SEC has issued a new concept release, as part of its Disclosure Effectiveness Initiative, seeking comment on modernizing certain business and financial disclosure requirements in Reg S-K.   The release, which weighs in at a hefty 341 pages, focuses on business and financial disclosures in periodic reports […]

Tweet your 10-K? SEC votes to issue concept release to modernize Reg S-K

by Cydney Posner At an open meeting this morning, the SEC (all three of them) voted to issue a concept release seeking comment on modernizing certain business and financial disclosure requirements in Reg S-K, part of the SEC’s disclosure effectiveness review project. Reg S-K is 30 years old, and evolving […]