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Tag: Materiality

Storm Clouds Brewing in the Supreme Court

Major Questions Loom Over SEC’s Climate-Disclosure Rules

Storm Clouds Brewing in the Supreme Court

The Supreme Court’s emboldened majority has used a controversial doctrine favored by conservatives to great effect lately. First, justices relied on it in striking down the Centers for Disease Control and Prevention’s pandemic-related evict...

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Shadowy hands grasping materiality

Courts, SEC Offer Guidance on Subject of Materiality

Shadowy hands grasping materiality

The concept of materiality in securities law has always been intentionally vague. Information that some nebulous “reasonable investor” would consider important leaves ample room for interpretation. Nevertheless, as the Securities and Exchan...

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Spiderweb Pattern in black and white

SEC Calls for Expansion of Cybersecurity Disclosure Requirements

Spiderweb Pattern in black and white

The Securities and Exchange Commission is seeking to expand its cybersecurity disclosure rules, which, if adopted, would require publicly traded corporations to offer deeper public insights into a variety of data security issues, including...

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B+W image of old-time party goers

FASB is Living in a Materiality World

B+W image of old-time party goers

You’d be forgiven if you confused the Financial Accounting Standards Board’s (FASB) latest announcement about its “conceptual framework” for a description of an upcoming TED Talk. That kind of jargon is popular with thought leaders and thin...

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