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Category: Rules & Regs

Amplifying the impact of greenhouse gases

The Climate Disclosure Rules Are Here! The Climate Disclosure Rules Are Here!

Amplifying the impact of greenhouse gases

The Securities and Exchange Commission this week finally proposed its rules for disclosing companies’ climate change-related risks. If enacted, registered companies would be required for the first time ever to report on their greenhouse gas...

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A Bubble on the floor

Could SEC’s Beneficial Ownership Proposal Kill Off Activist Investing?

A Bubble on the floor

How long should investors be allowed to wait before alerting the market that they have taken significant equity stakes in publicly traded companies? According to the Securities and Exchange Commission, the current grace period of 10 days is...

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Cat playing with a ruler, measuring financial performance

SEC Proposes New Pay vs. Performance Rule

Cat playing with a ruler, measuring financial performance

How should a public company define success? It’s the kind of abstract question that might appear on a college economics exam. But for more than a decade, it has also been a very real question plaguing the Securities and Exchange Commission....

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A Quick Response QR Code for GAAP

Ruling Spotlights Hole in Crypto Accounting

A Quick Response QR Code for GAAP

If you were one of the millions of viewers who tuned in over the weekend to watch the Los Angeles Rams outlast the Cincinnati Bengals in Super Bowl LVI, you saw a barrage of commercials for cryptocurrencies and crypto-related businesses. On...

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Pug using a laptop, representing the cause of a catastrophic data breach

Gensler Previews Expanded Role of SEC in Cybersecurity

Pug using a laptop, representing the cause of a catastrophic data breach

Not so long ago, a consumer data breach at a big-box retailer would turn into headline news for days. Hackers are now setting their sights on bigger targets like government networks and oil pipelines, which raises the stakes for national se...

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