Areas of focus at the SEC
It will not have escaped our readers’ notice that it is annual report season in the US – and many other jurisdictions. One post we’ve found interesting comes from Shearman & Sterling LLP, looking at disclosure focus areas for the Securities and Exchange Commission (SEC) from the perspective of foreign private issuers (FPIs). It considers developments and trends in areas to which SEC is turning greater attention: environmental, social and governance (ESG) issues, climate change, human capital management (HCM) and board diversity, cybersecurity and Covid-19 disclosures, as well as Nasdaq board diversity requirements.
Read more here.
