Provides companies disclosure. Medical search. Frequent questions

Accordingly, calendar year companies will need to comply with the new disclosure requirements for the 2023 proxy season. (btlaw.com)
Information disclosure on the extension for the date of Vingroup's 2023 Annual General Meeting of Shareholders. (vingroup.net)

The Division urges companies to consider these sample comments and additional guidance in this area as they prepare their disclosure documents. (sec.gov)
International guidance by the Organisation for Economic Cooperation and Development (OECD) on conducting Due Diligence for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas (OECD Guidance) provides a detailed five step framework for companies to follow. (globalwitness.org)
Only four entities (5%) published all three components of supply chain due diligence disclosure: a policy, an annual report and an audit (summary) report as required by the OECD Guidance. (globalwitness.org)
Learn the public company reporting requirements necessary to comply with CF Disclosure Guidance Topic No. 2, the SEC's cybersecurity reporting rules. (techtarget.com)
Given the ongoing concern among enterprises and the government about cyberattacks and what information should be disclosed following an information security incident, the Division of Corporate Finance of the Securities and Exchange Commission (SEC) in October 2011 issued CF Disclosure Guidance: Topic No.2 , which addresses public company reporting requirements involving relevant information for cybersecurity risks and incidents . (techtarget.com)
This tip will explain the new SEC disclosure guidance, to whom it applies, what disclosure information must be provided, and how to provide it to the SEC in a timely fashion. (techtarget.com)
On February 21, 2018, the Securities and Exchange Commission (SEC) approved an interpretive release updating guidance on public company disclosure and other obligations concerning cybersecurity matters. (wilmerhale.com)
The interpretive release, titled "Commission Statement and Guidance on Public Company Cybersecurity Disclosures," Release No. 33-10459 (Guidance), had been scheduled to be considered at an open meeting on February 21, which was canceled. (wilmerhale.com)
Much of the Guidance is devoted to reiterating and expanding upon the Division of Corporation Finance's 2011 CF Disclosure Guidance: Topic No. 2, Cybersecurity, which was issued to assist companies in assessing what disclosures might be required about cybersecurity risks or incidents. (wilmerhale.com)
Emphasizing the increasing significance of cybersecurity incidents in recent years, the new Guidance further illustrates potential disclosures that companies should consider and comments on matters beyond disclosure obligations. (wilmerhale.com)
The Guidance stresses the importance of cybersecurity policies and procedures, and discusses the application of disclosure controls and procedures, insider trading prohibitions, and Regulation FD selective disclosure prohibitions. (wilmerhale.com)
The Guidance summarizes the basic disclosure requirements applicable to registration statements under the Securities Act of 1933 and the Securities Exchange Act of 1934 (Exchange Act), as well as to periodic and current reports under the Exchange Act. (wilmerhale.com)
Noting that Regulation S-K and Regulation S-X do not explicitly reference cybersecurity risks and incidents, the Guidance makes clear that a number of these disclosure requirements nevertheless impose an obligation to disclose such risks and incidents depending on a company's particular circumstances. (wilmerhale.com)
As in the 2011 CF Disclosure Guidance, the new Guidance counsels against companies providing generic cybersecurity-related disclosures. (wilmerhale.com)
As noted in the Guidance, companies are not expected to "publicly disclose specific, technical information about their cybersecurity systems, the related networks and devices, or potential system vulnerabilities in such detail as would make such systems, networks, and devices more susceptible to a cybersecurity incident. (wilmerhale.com)
The Guidance notes that in evaluating materiality in the context of cybersecurity matters, "companies generally weigh, among other things, the potential materiality of any identified risk and, in the case of incidents, the importance of any compromised information and of the impact of the incident on the company's operations. (wilmerhale.com)
The FCA has also included guidance in LR 9.8.6IG and LR 14.3.36G of additional disclosures that in scope companies might wish to make to provide further context. (iasplus.com)
The FCA is also changing the Disclosure Guidance and Transparency Rules (DTR) - specifically DTR 7.2.8AR - to expand existing reporting requirements to cover the diversity policies of key board committees and to indicate that reporting on board and board committee diversity policies could consider wider diversity characteristics. (iasplus.com)
Recently, the SEC issued guidance on scaled disclosures and other EGC related issues. (hinshawlaw.com)
After much public consultation and comment, ASX has released a consultation paper setting out the proposed Listing Rule changes and guidance notes to create robust new regulations governing the reporting of reserves and resources by listed mining and oil and gas companies. (claytonutz.com)
The new cybersecurity rules mark the third time that the SEC has addressed cybersecurity disclosure with previous guidance coming in 2011 and 2018 3 . (torys.com)
The ISSB said it would "build on the [Task Force for Climate-related Financial Disclosures] guidance, specifying that scenario analysis must be applied [by] setting out the required approach that is scalable to an entity's circumstances. (cadwalader.com)
In February 2010, the U.S. Securities and Exchange Commission (SEC) issued interpretive guidance (the "Guidance") for risk disclosure requirements regarding climate change. (daypitney.com)
The SEC's Guidance is intended to assist public companies in complying with existing federal disclosure requirements for material risks. (daypitney.com)
It is uncertain whether the SEC Guidance will substantially change disclosures and to what extent businesses will utilize the ASTM Standard in evaluating financial impacts attributable to climate change. (daypitney.com)
The 2018 Commission Guidance also focuses on two additional issues: (i) maintenance of comprehensive policies and procedures related to cybersecurity, including sufficient disclosure controls and procedures, and (ii) insider trading in the cybersecurity context. (globalpolicywatch.com)
This last item was not addressed in the 2011 Staff Guidance, and underlines the importance of addressing the board's oversight of cybersecurity risks, if material to the company, in the annual proxy statement. (globalpolicywatch.com)
The new guidance puts a sharper emphasis on public companies' obligation to provide timely disclosure of material cybersecurity incidents or risks. (globalpolicywatch.com)
Though under this expanded guidance companies still have the ability to take the time to investigate an incident or potential risk and weigh its materiality, an ongoing internal or external investigation of a cybersecurity incident or potential risk is not, on its own, a sufficient basis to delay disclosure of a material incident. (globalpolicywatch.com)
The 2018 Commission Guidance also emphasizes the heightened sensitivity around insider trading when a public company has an ongoing cybersecurity incident that has not been publicly disclosed. (globalpolicywatch.com)
The guidance states that companies "should have policies and procedures in place to (1) guard against directors, officers and other corporate insiders taking advantage of the period between the company's discovery of a cybersecurity incident and public disclosure of the incident to trade on material nonpublic information about the incident, and (2) help ensure that the company makes timely disclosure of any related material nonpublic information. (globalpolicywatch.com)
The 2018 Commission Guidance goes on to say that companies should consider what consequences insiders should face as a result of trading prior to the disclosure of a material cybersecurity event. (globalpolicywatch.com)
Mitigate risk with provided guidance notes and an audit trail for disclosures. (nasdaq.com)
Describing the plan investment and funding policies is problematic because the Labor Department has given no guidance on what these disclosures should include. (cfo.com)
While the SEC gave somewhat more guidance then than Labor is giving now, norms for what to include in the CD&A did not begin to take shape until after the SEC sent comment letters in October 2007 to 350 companies that it deemed to have provided insufficient disclosure. (cfo.com)

Additionally, it is highly likely that this move by California will impact the pending federal climate disclosure regulations propounded by the SEC. As an initial matter, this legislation goes beyond the SEC's proposed climate disclosures, as it will apply to private as well as public companies. (jdsupra.com)
and increases the number of shareholders a company must have before becoming subject to the U.S. Securities and Exchange Commission's (SEC's) reporting and disclosure rules. (hinshawlaw.com)
Yesterday's proposal follows the SEC's detailed cybersecurity rulemaking for registered investment advisers and business development companies, which was announced on February 9, 2022, and published in the Federal Register on March 9, 2022. (mayerbrown.com)
The SEC's lone Republican commissioner, Hester Peirce, warned the proposed rule would turn the agency's disclosure regime "on its head. (spglobal.com)
The SEC did not adopt additional prescriptive cybersecurity disclosure requirements for Form 40-F, which is applicable to MJDS issuers, as eligible issuers in Canada are generally permitted to comply with Canadian disclosure rather than the SEC's registration and disclosure requirements. (torys.com)
Following the SEC's publication, ASTM International finalized a standard to assist disclosing entities with their determination as to when to make a disclosure and what to include in any disclosure they are making. (daypitney.com)

The disclosures cover the entirety of 2020 through January 20, 2021. (citizensforethics.org)
According to her financial disclosure, Kayleigh McEnany reached an agreement with Fox News in January 2021 to start working there this month. (citizensforethics.org)

China's government criticized the move and warned it might block American investors from access to fast-growing companies. (wtop.com)
House Financial Services Chairwoman Maxine Waters says the ESG legislation would allow investors to hold companies accountable. (rollcall.com)
The package "will create clear, consistent disclosure standards for issuers and finally provide investors and our markets with the information they need to make the best investment decisions possible and to hold the companies they're invested in accountable," House Financial Services Chairwoman Maxine Waters , D-Calif., said Monday during a Rules Committee meeting on the measure. (rollcall.com)
Publicly traded companies registered with the SEC are required to provide reports to all potential investors that disclose information about security risks and associated events. (techtarget.com)
Rather, the SEC prefers disclosure of cybersecurity information in such a way that investors will be able to understand and thereby appreciate the risks faced by the specific registrant, without the registrant disclosing security-related information, such as specific security products in use or configurations in place, that could be exploited by attackers. (techtarget.com)
Commissioner Stein listed a number of additional steps the SEC could have taken, including through notice and comment rulemaking on potential new requirements related to board risk management frameworks for cyber risks, minimum standards to protect the personally identifiable information of investors, Form 8-K reporting of cyberattacks, and development and implementation of cybersecurity-related policies and procedures beyond just disclosure. (wilmerhale.com)
For example, when investors are made aware of the climate-warming impacts of a company, they may choose to steer their money elsewhere. (jdsupra.com)
The Financial Conduct Authority (FCA) has published its final policy decision (Policy Statement (PS) 22/3) on measures to improve transparency for investors on the diversity of listed company boards and their executive management teams. (iasplus.com)
Investors have demanded more transparency in financial filings on how companies contribute to rising greenhouse gas emissions and what climate change means to their bottom line. (spglobal.com)
As we indicated in our initial Client Alert on the proposal available here , the SEC is seeking to modernize and enhance the reporting and disclosure of information by registered investment advisers and investment companies in an effort to enhance the quality of information available to investors and allow the SEC to more effectively collect and use data in its oversight of the asset management industry. (chapman.com)
The ISSB confirmed that in meeting ISSB's general sustainability requirements, companies will be required to consider Sustainability Accounting Standards Board (SASB) Standards "because SASB Standards provide disclosures across a range of sustainability matters that have been designed with an investor focus and as industry-specific disclosures are fundamental to ISSB's approach to meeting investors' information needs. (cadwalader.com)
Greater disclosure may satisfy regulators and investors, but leave companies open to potential challenges for misstatements given the lack of a unified market approach. (cadwalader.com)
There are increased concerns over investors' access to information about various aspects of the SPAC structure, and over the increasing use of shell companies as mechanisms for private operating companies to become public companies. (marcumllp.com)
This component proposes disclosure requirements to provide investors with more complete and detailed understanding of the role of SPAC sponsors. (marcumllp.com)
This paper attempts to extend the understanding of the interaction between firms and investors with respect to the role of intellectual capital disclosure. (diva-portal.org)
The quality of internal control disclosure reflects the situation of the system, which is vital to regulators and investors. (scirp.org)
The Commission says that it expects a company to make timely disclosure once it is aware of a cybersecurity incident or risk that would be material to investors, with such disclosure to be made at least before any offer and sale of company securities and before directors and officers (and other corporate insiders aware of the cybersecurity matters) trade in company securities. (globalpolicywatch.com)
The time has come to question whether institutional investors' continued emphasis on climate disclosure is justified," writes Thomas O'Neill in Responsible Investor. (environmentalleader.com)

The sample consisted of 962 annual/sustainability reports, published in 2018 and 2019, of 337 companies listed on 13 Western European countries' stock markets. (uhu.es)
In each of her previous disclosures, including the one covering 2019 , she reported income from the businesses despite reporting that they ceased operating in July 2018. (citizensforethics.org)

The new rules apply to all reporting companies except for foreign private issuers (FPIs), registered investment companies, and emerging growth companies (EGCs). (btlaw.com)
Require similar cybersecurity incident and risk management disclosures from foreign private issuers. (mayerbrown.com)
The new annual reporting requirements will primarily affect U.S. domestic reporting companies and foreign private issuers (FPIs), but will not impose independent reporting obligations on Canadian companies that report under the multijurisdictional disclosure system (MJDS). (torys.com)

WASHINGTON (AP) - Chinese companies will have to disclose more information about audits and whether they are controlled by a government or else leave U.S. stock markets under a rule approved by securities regulators. (wtop.com)
Companies that used an auditor in a foreign jurisdiction will be required to confirm they are not "owned or controlled by a government entity" there, according to the SEC. Companies also will be required to disclose additional information in annual reports. (wtop.com)
The legislation would require publicly traded companies to disclose and define ESG metrics and their view on the link between ESG and long-term business performance. (rollcall.com)
The package would also require public companies to disclose industry-tailored climate information, including direct and indirect greenhouse gas emissions and fossil fuel-related assets. (rollcall.com)
A Statement of Administration Policy from the White House Office of Management and Budget this week expressed support for passage of the ESG bill, saying it would require important changes to how public companies account for and disclose certain risks. (rollcall.com)
Rather, the FASB chairman asked the staff to determine how best to obtain feedback on the Board's earlier decisions that all (1) feeder funds should attach the master fund's financial statements along with their financial statements and (2) investment companies (regulated and nonregulated) should disclose information about investments owned by an investee fund that exceeds 5 percent of the reporting investment company's net assets. (iasplus.com)
Earlier this month, Governor Newsom announced his support of a sweeping climate bill enacted by the California legislature that would compel major companies operating in California to disclose their greenhouse gas emissions. (jdsupra.com)
Specifically, companies with over $1 billion in revenue--whether public or private companies--that 'do business' in California would have to disclose Scope 1, Scope 2, and Scope 3 GHG emissions. (jdsupra.com)
While many companies already disclose Scope 1 and Scope 2 emissions, which are direct emissions and indirect emissions from the consumption of power, respectively, Scope 3 emissions--which include the direct and indirect emissions of suppliers and customers--are significantly more difficult to calculate, and few companies disclose such figures. (jdsupra.com)
Further, this climate legislation would also compel companies with over $500 million in revenue--again, either public or private--that 'do business' in California to disclose their climate-related financial risk and measures taken to reduce such risk. (jdsupra.com)
Gov. Gavin Newsom of California said that he would sign a landmark climate bill that passed the state's legislature last week requiring major companies to publicly disclose their greenhouse gas emissions, a move with national and global repercussions. (jdsupra.com)
On August 25, 2022, the Securities and Exchange Commission (SEC) adopted final rules requiring public companies to disclose the relationship between executive compensation actually paid and the financial performance of the company, also known as the pay versus performance requirement. (btlaw.com)
The final rules added a new Item 402(v) to Regulation S-K requiring public companies to disclose in proxy and information statements which include executive compensation disclosures under Regulation S-K Item 402 information reflecting the relationship between executive compensation actually paid by the company and the company's financial performance over the time horizon of the required disclosure. (btlaw.com)
a financial performance measure chosen by the registrant and specific to the registrant (the "Company-Selected Measure") that, in the registrant's assessment, represents the most important financial performance measure the company uses to link compensation actually paid to the company's NEOs to company performance for the most recently completed fiscal year (SRCs are not required to disclose a Company-Selected Measure). (btlaw.com)
The most prominent of these include requirements regarding the disclosure of material cybersecurity incidents, as well as obligations to disclose certain information regarding cybersecurity governance, policies and procedures. (mayerbrown.com)
The SEC has proposed new requirements for public companies to disclose information related to cybersecurity incidents and related topics. (orrick.com)
The SEC proposed rules in March 2022 that would require public companies to disclose immediate information on cybersecurity incidents and periodic information on how they govern and manage information security risks. (orrick.com)
In a sample consisting of 385 Danish companies, we found that 29 were actually exempted from presenting consolidated financial statements, but chose to voluntarily disclose the cash flow statement. (inderscience.com)
Prior to then, it was voluntary and as a result it was relatively rare for companies operating in the more secretive German economy to disclose publicly. (phys.org)
Even after 2006, many companies were afforded discretion regarding the extent to which they should disclose. (phys.org)
Nevertheless, individual companies may be disadvantaged in their dealings with governments if they disclose information that other companies are willing to keep hidden. (thecornerhouse.org.uk)
4. Insist that financial regulators of international stock exchanges should legally oblige companies filing reports with them to disclose payments to all national governments in consolidated and subsidiary accounts. (thecornerhouse.org.uk)
Under the new disclosure regime, mining companies will be required to report in accordance with a revised JORC Code ( a version of the revised JORC Code has been released for consultation ) and will need to disclose additional information which is described in more detail below. (claytonutz.com)
But at most companies, only a small percentage of people who have a disability disclose this. (understood.org)
Here are some of the benefits of disability disclosure in your business, the top reasons people may not disclose, and steps you can take to encourage disclosure. (understood.org)
Getting more employees to disclose their disabilities can help your organization in a multitude of ways: from recruitment and retention of staff to revenue and growth of the company. (understood.org)
So, what are the most effective ways for a company to encourage employees to disclose disabilities? (understood.org)
This paper proposes a methodology based on bigrams that enables the automatic extraction of the information on ADM that companies disclose. (uhu.es)
But after several failed attempts over the last month to disclose the findings to CyberLock and its parent company Videx , they received a letter from CyberLock's outside law firm, Jones Day, on April 29, a day before they planned to publicly publish their findings. (techdirt.com)

[3] Subsequently, the Commission has required additional disclosures to be made using XBRL and Inline XBRL. (sec.gov)

Ruane, H & Quinn, M 2018, ' The evolution of presentational changes to Corporate social responsibility disclosures: An historic analysis of an electricity company ', Revista de Ciências Empresariais e Jurídicas , vol. 30, pp. 7. (qub.ac.uk)

This paper explores the presentational changes in CSR disclosures in the annual reports of an electricity company over the period from 1986 to 2017 using themes and methods drawn from extant research. (qub.ac.uk)
Cite this: Thumbscrews, Iron Maiden, the Rack… Take Your Pick With Insurance Companies - Medscape - May 10, 2017. (medscape.com)

At times, the Division of Corporation Finance (the Division) has provided comments to companies regarding their disclosure obligations as they relate to XBRL and Inline XBRL through the Division's selective reviews of filings made under the Securities Act and the Exchange Act. (sec.gov)
The ability to access and scrutinise this information is of critical importance for downstream companies (companies in the supply chain from refiner/smelter to the end product, for example metal traders and exchanges, component manufacturers, product manufacturers, original equipment manufacturers, and retailers) in fulfilling their own responsible sourcing obligations. (globalwitness.org)
On May 20, 2015, the Securities and Exchange Commission proposed changes to certain aspects of the disclosure and reporting obligations of registered investment companies. (chapman.com)
The U.S. Securities and Exchange Commission (SEC) has adopted final rules 1 regarding cybersecurity-related disclosure obligations for U.S. public reporting companies 2 . (torys.com)
The new rules aim to standardize U.S. reporting companies' cybersecurity-related disclosure obligations to ensure that the disclosure is consistent, comparable and made in a decision-useful manner. (torys.com)
and potential physical impacts to facilities could trigger SEC disclosure obligations. (daypitney.com)

Public companies will need to comply with these new disclosure requirements for proxy and information statements for fiscal years ending on or after Dec. 16, 2022. (btlaw.com)
However, companies whose financial years began before then (from 1 January 2022 onwards) are encouraged to consider reporting on the targets and making numerical disclosures in relation to their current accounting period on a voluntary basis. (iasplus.com)

[8] These sample comments do not constitute an exhaustive list of the issues that companies should consider as they prepare their XBRL and Inline XBRL disclosures. (sec.gov)
Disclosure under Regulation S-K Item 402(v) must be in Inline XBRL, in accordance with Item 405 of Regulation S-T and the EDGAR Filer Manual. (sec.gov)

The above measures apply to UK and overseas issuers with equity shares, or certificates representing equity shares, admitted to the premium or standard segment of the FCA's Official List, including closed-ended investment funds and sovereign controlled companies, but excluding open-ended investment companies, and 'shell companies' as defined in LR5.6.5AR. (iasplus.com)
Taking the Temperature: As with ESG ratings, the abundance of disclosure frameworks coupled with a lack of consensus regarding what disclosure is required, questions about whether and how to use scenario analyses, and the standards by which to measure sustainability metrics all leave issuers in a difficult position. (cadwalader.com)

We help companies protect data, comply with evolving regulations, and respond to investigations and litigation. (wilmerhale.com)
Alongside the annual narrative comply or explain disclosure, there is also a new requirement (in LR 9.8.6R (10) and LR 14.3.33R (2)) for in scope companies to publish numerical data on the sex or gender identity and ethnic diversity of their board, senior board positions (Chair, CEO, SID and CFO) and executive management in a standardised table format. (iasplus.com)
Therefore they cannot be expected to comply with the disclosure requirements on a voluntary basis. (thecornerhouse.org.uk)
Public companies may find the ASTM Standard a helpful guide in ensuring that they comply with SEC material risk disclosure requirements. (daypitney.com)

The House passed legislation Wednesday that would require public companies to report environmental, social and governance metrics, betting that shareholders will use the information to pressure corporations on climate risk and other issues important to Democrats. (rollcall.com)
A premier corporate governance and disclosure practice providing timely, tailored and practical advice to public company clients based on in-depth experience and insight. (wilmerhale.com)
Periodic disclosures of cybersecurity risk management, strategy and governance. (orrick.com)
The rules include requirements to file current reports with the SEC about material cybersecurity incidents and provide disclosure regarding cybersecurity risk management, strategy and governance in annual reports. (torys.com)
The annual reporting requirements relating to cybersecurity risk management, strategy and governance will affect U.S. reporting companies that file annual reports on Form 10-K and FPIs that file annual reports on Form 20-F but will not be required for annual reports on Form 40-F for Canadian companies relying on the MJDS. (torys.com)
The aim of this paper is to research the influence of corporate governance structure on internal control disclosure in a sample of 1309 Chinese listed nonfinancial companies in 2010. (scirp.org)
Information disclosure quality of a listed company is subjected to its corporate governance. (scirp.org)
Consequently, this paper is to study the influence of corporate governance structure on internal control disclosure. (scirp.org)
In this paper we test whether quality of internal control disclosure are associated with corporate governance characteristics in the sample of 1309 Chinese nonfinancial listed companies on Shenzhen Stock Exchange and Shanghai Stock Exchange for the financial year of 2010. (scirp.org)

The package of bills would require disclosure of ESG metrics broadly and dictate specific reporting expectations on climate risks, political spending, CEO pay and taxation rates. (rollcall.com)
We find that while some companies are transparent in explaining the philosophy, design, and focus of their HCM, most disclosure is boilerplate and lacks quantitative metrics. (stanford.edu)
Can a company provide informative disclosure without providing concrete metrics? (stanford.edu)

In previous Insights we have taken you through the various stages of comment and public consultation of ASX's push for more consistent and transparent reporting standards designed to bring Australian disclosure rules for mining and oil & gas companies in line with international standards. (claytonutz.com)

Publicly traded companies in the U.S. would have to annually report the greenhouse gas emissions for which they are directly responsible - known as Scope 1 and 2 emissions - under sweeping climate-risk disclosure regulations the SEC proposed March 21. (spglobal.com)
Unlike regulatory requirements in Europe, the new disclosure rule would apply only to publicly traded companies - leaving a large segment of the U.S. economy untouched by the regulations. (spglobal.com)
Publicly-traded resource companies, such as mining and oil companies, should be required to publish a breakdown of all the royalties, fees and other payments they make for the products of every country in which they operate. (thecornerhouse.org.uk)
Sustainable disclosure has become common for companies to publicly signal their responsible behavior. (uc3m.es)
TTO may have several follow up questions concerning the reported technology such as how it has been used, if the technology has been publicly disseminated, or if a company has expressed licensing interest. (cdc.gov)
A database with ESG data on publicly traded Nordic companies. (lu.se)

The SEC is using the same materiality standard that generally applies under U.S. securities laws in other contexts to determine what constitutes a "material" cybersecurity incident under the new disclosure rules-that is, whether there is a substantial likelihood that a reasonable investor would consider it important and whether such information would significantly alter the total mix of information made available. (torys.com)
Form 8-K has been amended to add Item 1.05, which requires disclosure of a material cybersecurity incident within four business days after the company determined that the incident was material, which may be later than the date the issuer became aware of the incident. (torys.com)

In 2020, the Securities and Exchange Commission revised human capital disclosure rules to improve shareholder understanding of how human capital management contributes to corporate value and strategy. (stanford.edu)
Though his interest in the company posed possible conflicts from the moment he started working at the White House, Kushner finally committed to divest his $25 to $50 million stake in the company in February 2020 due to concerns over its international business dealings. (citizensforethics.org)
CREW found, however, that at Kushner's request, the Office of Government Ethics withdrew the certificate of divestiture related to his plans to sell his interest in the company in June 2020. (citizensforethics.org)
According to his disclosure, the entity was formed in 2020. (citizensforethics.org)
Yet, according to The KPMG Survey of Sustainability Reporting 2020 , now in its 11th edition, 80% of companies globally now report on sustainability, a figure that has grown every year for the past twenty years. (environmentalleader.com)

The new law will require about 5,000 companies to report the amount of greenhouse gas pollution that is directly emitted by their operations and also the amount of indirect emissions like employee travel, waste disposal and supply chains. (jdsupra.com)
Lee suggested the final rule could propose to phase in the Scope 3 reporting requirements and welcomed public comment on how to bring more clarity to the greenhouse gas disclosures and how they should be implemented. (spglobal.com)
But some observers said that by extending the greenhouse gas reporting requirements to Scope 3 emissions, which can include carbon pollution from third-party supply chains or end-users of the products that companies sell, the proposed rule could reach much farther. (spglobal.com)
The second, the IFRS S2, sets out specific climate-related disclosure requirements covering a holistic climate strategy such as greenhouse gas (GHG) emissions, transition plans, the impacts of climate risks using scenario analysis, and mitigation/ adaptation plans. (southpole.com)

Since 2009, the Commission's rules have required companies to provide the information from the financial statements in their registration statements and periodic and current reports in machine-readable format using eXtensible Business Reporting Language (XBRL). (sec.gov)
The Commission's proposal expands on the disclosure rules for investment companies which were modernized through a final ruling on October 13, 2016. (xbrl.us)

Moreover, the existence of this disclosure regime places additional pressure on the SEC both to quickly promulgate its own regulations (as otherwise it could be perceived as a laggard regulator) and for the SEC to maintain a robust set of requirements in its own climate disclosures. (jdsupra.com)
That California has chosen to issue these climate disclosure regulations, and enter the public debate concerning the appropriate extent of climate change disclosures (and emphatically on the pro-disclosure side), is highly significant, and will likely exert a powerful influence on subsequent developments in this space. (jdsupra.com)
Many companies are reluctant to undertake an initial public offering (IPO) because in doing so they will become subject to various SEC rules and regulations thereafter. (hinshawlaw.com)
The JOBS Act affords companies that file an IPO a temporary reprieve from certain SEC regulations by exempting an emerging growth company (EGC) from these regulations for up to five years. (hinshawlaw.com)
Submissions on the new ASX disclosure regulations will close on 26 October 2012. (claytonutz.com)

Although it is permissible to combine one or more sets of relationship disclosures under Regulation S-K Item 402(v)(5) into one graph, table, or other format, note that you must still provide separate XBRL tags for each required item. (sec.gov)
The Board ultimately decided to significantly scale back its tentative disclosure requirements (e.g., disclosure of the entity's share of the dollar amounts of management fees and incentive fees associated with the investee fund) in response to concerns raised by constituents that the requirements would not meet the project's objectives and would provide limited benefits to users. (iasplus.com)
The Commission continues to recognize that companies are not required to include disclosures that would provide a "roadmap" for how to breach a company's security protections. (wilmerhale.com)
However, smaller reporting companies (SRCs) will be permitted to provide scaled disclosures. (btlaw.com)
For newly public companies, they will only need to provide pay versus performance disclosures for years they were a reporting company pursuant to Section 13(a) or Section 15(d) of the Exchange Act. (btlaw.com)
Year 1: Provide pay versus performance disclosure for the three most recently completed fiscal years. (btlaw.com)
Companies will be required to provide a table with certain executive compensation and financial performance measures for the registrant's five most recently completed fiscal years (or, in the case of SRCs, two years of data in the first applicable filing, and three years of data thereafter). (btlaw.com)
A company that qualifies as an EGC may amend its registration statement to provide the scaled disclosure available to EGCs even though the registration statement was initially filed prior to April 5, 2012. (hinshawlaw.com)
Require registrants to provide updated disclosures relating to previously disclosed cybersecurity incidents. (mayerbrown.com)
Companies may want to determine how they define "material" and document that to enable better decision-making and provide some cover should the SEC disagree with a company determination. (orrick.com)
If they fail to provide adequate disclosure, the extractive companies become complicit in the disempowerment of the population of the countries to which the natural resources belong. (thecornerhouse.org.uk)
Companies are not being called upon to provide commercially confidential information, but rather to publish the same basic data about aggregated tax payments and royalties to national governments that they must already provide in the North. (thecornerhouse.org.uk)
mining companies must provide all underlying material assumptions for longer term projections of future production and cautionary statements (which are to have equal prominence as the projection) where a proportion of those production targets includes exploration targets or inferred mineral resources (instead of solely being based on ore reserves). (claytonutz.com)
Companies must also provide additional information when disclosing reserve estimates, contingent resources and prospective resources (being material assumptions and the basis on which those estimates were made). (claytonutz.com)
see below for links to the SEC web pages containing the proposed rules, a press release, and a fact sheet) and amendments to enhance disclosure and provide investor protection in SPAC IPOs and in business combination transactions involving shell companies (such as SPACs) and private operating companies. (marcumllp.com)
Does the company provide adequate information about the services it offers, including sample reports, pricing, and methodology? (medlineplus.gov)

On the other hand, opting for less disclosure threatens adverse market and regulatory reactions and is not guaranteed to ward off challenges based on alleged omission of material climate-related information. (cadwalader.com)
Design: Comparative policy review of payment data in countries with different regulatory approaches to disclosure. (lu.se)
regulatory bodies overseeing payment disclosure. (lu.se)
But even beyond the regulatory oversight, the stakes for companies could be high. (cfo.com)

Germany has enforced mandatory financial disclosure since 2006. (phys.org)
Newly founded firms have been less likely to be eponymous since the 2006 financial disclosure rules were enforced. (phys.org)
Ivanka Trump and Jared Kushner disclosed receiving between $23,791,645 and $120,676,949 in combined outside income in their final financial disclosure reports. (citizensforethics.org)
According to her final financial disclosure report, Ivanka Trump did not receive any income from the businesses she ran before entering government in her final year working at the White House. (citizensforethics.org)
The sudden decrease in value is not explained in her financial disclosure report, but it appears that Trump did not sell a significant portion of her stake in the hotel because there is no corresponding transaction related to the entity in the disclosure. (citizensforethics.org)
In her latest financial disclosure report, however, she reported receiving an extra $62,500 from TTTT Venture LLC and only $362,500 from TTT Consulting LLC. (citizensforethics.org)
Jared Kushner's final financial disclosure report shows that he retained his controversial interest in the real estate technology company Cadre for the entirety of his time in government. (citizensforethics.org)
The sale, however, never went through according to Kushner's latest financial disclosure report. (citizensforethics.org)

This will also require disclosure of when "previously undisclosed individually immaterial cybersecurity incidents become material in the aggregate. (mayerbrown.com)
They would require disclosure when an issuer's "information system" is compromised. (orrick.com)

How sensitive might business owners be to the disclosure of their company's financial information? (phys.org)

Passage by the House comes as the Securities and Exchange Commission, which oversees corporate financial disclosures, says it is weighing transparency rules on climate risk, board diversity and workforce matters. (rollcall.com)

The rule approved Thursday by the Securities and Exchange Commission steps up a long-running standoff between Washington and Beijing over how much information companies with U.S.-traded shares must disclosed. (wtop.com)
Separately, the U.S. government earlier barred Americans from investing in the stocks, bonds and other securities of Chinese companies deemed to be linked to the ruling Communist Party's efforts to upgrade its military technology. (wtop.com)
The JOBS Act provides that a company shall not qualify to be an EGC "if the first sale of common equity securities of such company pursuant to an effective registration statement" under the 1933 Act occurred on or before December 8, 2011. (hinshawlaw.com)
Even if its registration statement had been declared effective on or before December 8, 2011, a company may qualify as an EGC so long as the first sale of common equity securities occurs after December 8, 2011, assuming the company meets all of the other requirements of the EGC definition. (hinshawlaw.com)
She compared the new pension-plan disclosure requirements to the Compensation Discussion & Analysis section of company proxy statements that the Securities and Exchange Commission began requiring in 2007. (cfo.com)

If the SEC adopts the rules as proposed, companies should consider revamping cybersecurity disclosure controls and procedures for quicker, more frequent disclosure decision-making. (orrick.com)

An industry group offered support for a voluntary coordinated vulnerability disclosure (CVD) process that collaborates with ethical hackers to fix equipment flaws faster. (cyberscoop.com)
Article: Motivation for voluntary disclosure of cash flow statements in non-listed medium-sized companies Journal: International Journal of Behavioural Accounting and Finance (IJBAF) 2016 Vol.6 No.1 pp.54 - 69 Abstract: In some EU member states, medium-sized companies are under the obligation to present a cash flow statement, but there are exemption rules similar to those for subgroups' exemption from presenting consolidated financial statements. (inderscience.com)
If widely used, the ASTM Standard would foster a uniform approach to climate change risk disclosures in financial statements, but the Standard is entirely voluntary. (daypitney.com)

It neither changes existing disclosure requirements nor accepts any particular fact related to climate change. (daypitney.com)

It would allow the SEC to consider independent, internationally recognized disclosure standards for reporting when creating rules to facilitate the ESG disclosure and establish a Sustainable Finance Advisory Committee at the agency. (rollcall.com)
Proponents of ESG disclosure say that even if the Biden administration moves forward with reporting rules on its own, congressional action would help speed the process. (rollcall.com)
What do SEC cybersecurity disclosure rules address? (techtarget.com)
In this Closer Look, we examine early disclosure choices that companies have made under these rules to evaluate the information they share about employment practices. (stanford.edu)
As such, the new rules appear to contribute to the length but not the informativeness of 10-K disclosure. (stanford.edu)
In some EU member states, medium-sized companies are under the obligation to present a cash flow statement, but there are exemption rules similar to those for subgroups' exemption from presenting consolidated financial statements. (inderscience.com)
The new rules introduce requirements for U.S. reporting companies to file periodic reports with the SEC about material cybersecurity incidents. (torys.com)
The conference, held in English, was divided into 5 sessions on Sustainability reporting , Sustainability assurance , Valuation of investments from a sustainability perspective , Anti-corruption and Fair Taxation , Tax transparency and disclosure rules . (lu.se)

This Client Alert summarizes the proposed changes regarding investment companies and a copy of the proposal is available here . (chapman.com)

Roben Farzad, host of the Full Disclosure podcast, and Weekend Edition host Craig Wright have more on that. (wvtf.org)
You can hear Full Disclosure Saturdays at 8pm on Radio IQ. (wvtf.org)

The paper begins with a very brief overview of prior research on human capital disclosure. (diva-portal.org)

article{d2212758-1880-4f4b-96be-8450f5a6ad74, abstract = {{Objectives: To examine the accessibility and quality of drug company payment data in Europe. (lu.se)

Companies globally welcomed these standards because they consolidate many existing reporting frameworks in which they are already participating - both voluntarily and, increasingly, as mandated by governments and stock exchanges. (southpole.com)

The ASTM Standard is intended to guide organizations in determining when disclosure of financial impacts attributable to climate change is appropriate and what should be disclosed with an organization's financial statements. (daypitney.com)
The Value Balancing Alliance is an alliance of multinational companies collaborating to create a measurement approach that translates environmental and social impacts into comparable financial data. (environmentalleader.com)

But Beijing, citing security concerns, refuses to allow the U.S. Public Companies Accounting Oversight Board to review work of Chinese auditors. (wtop.com)
Yesterday's proposal does not directly affect entities beyond public companies, such as broker-dealers. (mayerbrown.com)
How Will This Affect Public Companies? (orrick.com)
Maintaining an effective disclosure regime for public companies is amongst the most important and foundational roles of the commission. (spglobal.com)

The proposal calls for companies to determine if incidents are material "as soon as reasonably practicable after discovery. (orrick.com)
Canadian) disclosures regarding material cybersecurity incidents should be furnished on Form 6-K. (torys.com)
These policies and procedures should be designed to ensure that relevant information about cybersecurity risks and incidents is processed and reported to the appropriate personnel, including up the corporate ladder, so that senior management can make disclosure decisions. (globalpolicywatch.com)

Jerome Lovato, whom the EAC tapped to lead its testing and certification program in May, said he was planning to convene a working group with industry and security experts to try to figure out how to resolve the tension between vulnerability disclosure and the current testing and certification regime. (cyberscoop.com)
removal of the requirement for oil & gas companies to have a structured reporting regime for each drilling program. (claytonutz.com)

The Standard contemplates disclosures that include descriptions of the approach the organization took in making its estimates. (daypitney.com)

While regulators have recently become more engaged in working towards improving sustainability disclosure standards, it's not clear this will solve the underlying issue, though it may result in some consolidation and tighter alignment. (environmentalleader.com)

On November 1, the International Sustainability Standards Board (ISSB) confirmed companies will be required to utilize climate-related scenario analysis "to report on climate resilience and to identify climate-related risks and opportunities to support their disclosures. (cadwalader.com)
In a press release , Emmanuel Faber, ISSB Chair, commented that: "We are convinced that the industry-based approach used to develop the SASB Standards is a market-validated model for the development of decision-useful and cost-effective sustainability disclosure standards. (cadwalader.com)

We're very encouraged that disclosure legislation is moving," Bryan McGannon, director of policy and programs for US SIF, a group for sustainable funds whose members manage $5 trillion, said in an interview. (rollcall.com)

In particular, the fact that California will demand Scope 3 GHG emissions disclosures as a price of 'doing business' in California may encourage the SEC to maintain a similar disclosure requirement from its draft regulation in the final version, despite the extensive criticism that the Scope 3 disclosure requirement has provoked from regulated entities and commenters. (jdsupra.com)
In addition, companies would be required to report so-called Scope 3 emissions if deemed "material" to their business and if they have a goal to reduce carbon pollution or take similar action. (spglobal.com)
Scope 3 carbon pollution, for which companies are not directly responsible, is the most difficult type of emissions to account for and reduce but also tends to make up the largest share of corporate carbon footprints. (spglobal.com)
Companies would need to rely on third-party climate experts to assess their emissions and climate vulnerabilities, Peirce predicted, inviting inconsistent models and potentially flawed data. (spglobal.com)
Whether and how companies should report on emissions for which they are not directly responsible has been one of several key issues raised in 600-plus comments filed with the SEC over the past year. (spglobal.com)

Diseases4

Chemicals and Drugs4

Analytical, Diagnostic and Therapeutic Techniques and Equipment27

Psychiatry and Psychology65

Phenomena and Processes6

Disciplines and Occupations10

Anthropology, Education, Sociology and Social Phenomena48

Technology, Industry, Agriculture20

Humanities16

Information Science28

Named Groups15

Health Care110

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20232

Guidance35

SEC's6

20212

Investors18

20192

Foreign private issuers3

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20181

20172

Obligations6

20222

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