Dodd-Frank Public Companies and Securities
IOSCO Speaks to ESG Disclosures
Public Companies and Securities The International Organization of Securities Commissions, or IOSCO, published a statement setting out the importance for issuers of considering the inclusion of environmental, social and governance, or ESG, matters when disclosing information material to investors’ decisions. According to IOSCO, issuers are encouraged to consider the materiality of ESG matters to their business and to assess […] Read more →
Revising 162(m) Disclosures in Proxy Statements
Employment, Executive Compensation, Public Companies and Securities The Section 162(m) deduction limit for performance-based compensation was repealed by the Tax Cut and Jobs Act, effective for taxable years beginning after December 31, 2017,... Read more →
SEC Adopts Rules to Permit Public Companies to Use Regulation A+
Public Companies and Securities As required by the Economic Growth, Regulatory Relied and Consumer Protection Act, the SEC has adopted final rules which will permit public companies to rely on the exemption from... Read more →
SEC Initiates Enforcement Action for Failure to Present GAAP with Equal or Greater Prominence
Litigation, Public Companies and Securities The SEC brought a settled enforcement action against ADT Inc. because it did not afford equal or greater prominence to comparable GAAP financial measures in two of its earnings... Read more →