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On July 30, 2018, the United States Securities and Exchange Commission (the "SEC") announced that it intends to host a roundtable in the fall 2018 ...

Today, to mark the opening of the Practising Law Institute's 49th Annual Institute, SEC Chair Clayton gave a keynote address focused on governance and transparency, ...

Accelerated filers, among other things, are required to provide the auditor's attestation of management's assessment of internal control over financial reporting.

On 22 March 2016, the SEC ruled that Exxon Mobil must allow its shareholders to vote on a proposal for annual reporting of how the company would be affected by climate change regulations.

On October 5, 2016, the SEC Advisory Committee on Small and Emerging Companies held a public meeting to discuss, among other things, board diversity for public companies.

The SEC has released a comprehensive proposal that could reshape regulatory frameworks and compliance requirements. This document outlines significant changes that may impact financial institutions, public companies, and market participants. Understanding the full scope of these proposed rules is essential for stakeholders preparing for potential regulatory shifts.

Starting 1 September 2017, new rules requiring hyperlinking of exhibits in SEC filings have taken effect. As discussed in our Q1 2017 Memorandum, the SEC adopted these rules in March in order to...

Earlier this week, the SEC’s Division of Investment Management and Division of Corporation Finance recently provided guidance regarding pooled employer plans (PEPs), which are defined contribution retirement plans...

Shearman & Sterling's Omar Samji, Private Equity partner, Gillian Emmett Moldowan, Compensation, Governance & ERISA partner, and Judy Little, Capital Markets counsel, co-authored an article on clean energy tax credits, which was published in Law360.

Shearman & Sterling has launched a new podcast called Barrier Blasters, a series dedicated to enhancing diversity and inclusion in the communities in which we live and work

On January 23, 2025, the Supreme Court of the United States issued a stay of a nationwide injunction of the reporting requirements under the Corporate Transparency Act...

In essence, it is a call for formal "continuous improvement" processes at the board level.

Listen in as Cooley partner Beth Sasfai, who leads Cooley's ESG advisory practice, discusses her experience in the environmental, social and governance...

This is an important update to our December 6 eAlert on the nationwide injunction suspending the Corporate Transparency Act (CTA). (The CTA requires that corporations, LLCs and other business entities...

As we noted, last week a U.S. District Court in Texas granted a preliminary injunction that enjoins enforcement of the Corporate Transparency Act...

On June 4, 2015, the US Securities and Exchange Commission's Division of Economic and Risk Analysis published additional analysis related to its proposed rules for pay ratio disclosure.

The Columbia Law School Center on Corporate Governance recently hosted a conference on M&A and Corporate Governance at which Columbia Law Professors Merritt B. Fox and Joshua Mitts...