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Category: Risk Factors

SEC Outlines the ABCs of Climate Change Disclosure

SEC Outlines the ABCs of Climate Change Disclosure

SEC Outlines the ABCs of Climate Change Disclosure

As the Securities and Exchange Commission edges closer to requiring corporations to disclose information related to climate change, the agency has provided companies with a sample letter to give them a better idea of what their future inter...

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Large quantity of fake handbags demonstrating disclosure effectiveness

SEC Wants Quality, Not Quantity, in Risk Factor Disclosure

Large quantity of fake handbags demonstrating disclosure effectiveness

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 factors that qualify as “material,” and also make the presentation of risk factors in disclosur...

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COVID-19 Drives 600% Increase in Disease-Related Risk Factors

COVID-19 Drives 600% Increase in Disease-Related Risk Factors

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 companies cited “health epidemics and diseases” on their annual 10-K as a risk factor facing their...

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Hanging set of punching Gloves

Six New Lessons from Latest Round of COVID-19 Comment Letters

Hanging set of punching Gloves

While the COVID-19 outbreak has left many of us hanging around the house for months, that hasn’t stopped the Securities and Exchange Commission from voicing opinions on pandemic-related corporate disclosure. In May, we offered up some preli...

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Bird on twig with worm

Five Lessons from Early Comment Letters on COVID-19

Bird on twig with worm

It’s still early, but we’re starting to learn more about how the SEC is policing disclosures around the pandemic. Like the disease itself, SEC comment letters take time to surface, and those we are seeing now are from the early days of the...

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