While the general direction of most major jurisdictions is towards improving, increasing, and mandating sustainability reporting, not everyone agrees that more needs to be done to support environmental, social and governance (ESG) disclosure.
This week the US Securities and Exchange Commission (SEC) posted the updated EDGAR Filer Manual to the Federal Register. EDGAR provides guidance for filers in the US, helping ensure that electronic filings are made accurately.
The US Securities and Exchange Commission (SEC) is looking for feedback on the time required for interactive data requirements.
Environmental social, and governance (ESG) reporting was a key topic at last month’s AICPA & CIMA Conference on Current SEC and PCAOB Developments. The US Securities and Exchange Commission (SEC) is currently developing its proposed rule on The Enhancement and Standardization of Climate-Related Disclosures for Investors.
Last week the US Securities and Exchange Commission (SEC) adopted the final rule on Insider Trading Arrangements and Related Disclosures. The rule introduces new disclosure requirements regarding insider trading policies and procedures, as well as making amendments to disclosure requirements for director and executive compensation.
The US Securities and Exchange Commission (SEC) has published the latest version of its Interactive Data Test Suite.
Earlier this autumn the US Securities and Exchange Commission (SEC) adopted a final rule designed to make it easier for investors and shareholders to access key information. Keen readers will remember the announcement, and this week leading law firm Kirkland & Ellis have published a new report summarising the requirements and results of the rule.
The US Securities and Exchange Commission (SEC) has adopted a final rule on tailored shareholder reports for those mutual funds and exchange-traded funds classed as ‘open-end funds.’
“For decades the SEC has sought to harness technology to provide a mechanism for allowing investors, Commission staff, data aggregators, financial analysts and other data users to efficiently analyze and compare the available information about variable contracts,” explains Guy Stanzione, Compliance Services Director at Toppan Merrill in a new post.