SEC Wants Quality, Not Quantity, in Risk Factor Disclosure
Here’s all you really need to know about this blog post: In a new rule change, the SEC will require public companies to disclose only those risk fac...
Is the “Stakeholder” Movement Already Dead?
Last week marked the one-year anniversary of the Business Roundtable (BRT) statement on corporate purpose. You remember it – the announcement that s...
COVID-19 Drives 600% Increase in Disease-Related Risk Factors
Want a reminder of how much the world has changed in 2020? Well, we’re giving you one anyway.
At this point last year, fewer than 200 public comp...
The State of COVID-19 Disclosure, Part III: CARES Act Relief
You did it. You’ve reached the third and final installment of our series on the “state of COVID-19 disclosure.” Previous episodes focused on lan...
The State of COVID-19 Disclosure, Part II: Going Concern
Two weeks ago, the SEC urged public companies to speak frankly to investors about how the pandemic is impacting their financial health. The SEC even i...
The State of COVID-19 Disclosure, Part I: Debt Covenants
It’s coming from celebrities. It’s coming from aunt Sally’s Facebook feed. It’s even coming from heads of state. Misinformation is one of the ...