In June 2023, Mintz published an article entitled “A Quantitative Analysis of Comment Letters Issued by the SEC Concerning Climate Change Disclosures” (the June 2023 Article), which analyzed the comment letters related to...more
2/20/2025
/ Climate Change ,
Corporate Governance ,
Disclosure Requirements ,
EDGAR ,
Enforcement Actions ,
Environmental Social & Governance (ESG) ,
Greenwashing ,
Publicly-Traded Companies ,
Reporting Requirements ,
Securities and Exchange Commission (SEC) ,
Sustainability
In a development that could hardly be termed unexpected, the Trump Administration SEC has begun the process of unraveling the climate disclosure rule promulgated by the SEC under the Biden Administration. Specifically, the...more
Every year, Mintz provides analysis of the regulatory developments that impact public companies as they prepare for their fiscal year-end filings with the Securities and Exchange Commission and their annual shareholder...more
A number of significant regulatory, legal, market, and ESG-related developments and issues will affect how public companies approach the upcoming year-end reporting process. As in past years, Mintz has prepared an in-depth...more
12/18/2023
/ 10b5-1 Plans ,
Artificial Intelligence ,
Chief Information Security Officer (CISO) ,
Clawbacks ,
Climate Change ,
Corporate Governance ,
Cybersecurity ,
Enforcement Actions ,
Environmental Social & Governance (ESG) ,
Form 10-K ,
Form 8-K ,
Nasdaq ,
Publicly-Traded Companies ,
Reporting Requirements ,
Risk Management ,
Securities and Exchange Commission (SEC) ,
Shareholder Meetings ,
Trading Plans ,
Year-End Planning
Public companies initiating the year-end reporting process will need to consider, and in many cases take steps to address, a number of significant developments and issues. To assist companies in this process, Mintz has...more
12/9/2022
/ Annual Meeting ,
Breach of Duty ,
Clawbacks ,
Climate Change ,
Corporate Governance ,
Cybersecurity ,
Data Protection ,
Disclosure Requirements ,
Diversity and Inclusion Standards (D&I) ,
Filing Deadlines ,
Insider Trading ,
Privacy Laws ,
Proxy Advisors ,
Publicly-Traded Companies ,
Securities and Exchange Commission (SEC) ,
Shareholders ,
Stock Markets ,
Supply Chain ,
Ukraine
Recently, the SEC issued its five-year strategic plan for public comment. This strategic plan covers a wide variety of topics, ranging from adapting to new technology to plans for increasing internal SEC workforce...more
8/31/2022
/ Climate Change ,
Comment Period ,
Corporate Governance ,
Disclosure Requirements ,
Diversity and Inclusion Standards (D&I) ,
Investors ,
Proposed Amendments ,
Public Comment ,
Publicly-Traded Companies ,
Regulatory Agenda ,
Securities and Exchange Commission (SEC) ,
Strategic Planning
The SEC has received two comment letters from members of Congress--one from the House of Representatives and one from the Senate--criticizing its proposal for mandatory climate disclosures....more
The SEC recently approved two proposals by NASDAQ concerning board diversity. Specifically, the proposals would "require each Nasdaq listed company, subject to certain exceptions, to publicly disclose . . . information on...more
8/10/2021
/ Board of Directors ,
Disclosure Requirements ,
Diversity ,
Diversity and Inclusion Standards (D&I) ,
Environmental Social & Governance (ESG) ,
Gender Identity ,
LGBTQ ,
Nasdaq ,
Publicly-Traded Companies ,
Securities and Exchange Commission (SEC) ,
Shareholders ,
Transparency
Yesterday, SEC Commissioner Pierce--one of two Republicans serving as an SEC Commissioner--delivered a speech criticizing the "potential ESG rulemaking."...more
On Friday, SEC Chairman Gensler announced the appointment of five lawyers to his policy staff. Among them is one individual--Mika Morse, who previously worked for Senator Brian Schatz (D-Hawaii)--with the title of "climate...more
Last week, one of the primary topics at the July 7th meeting of the SEC's Asset Management Advisory Committee was ESG disclosures. Indeed, according to the discussion draft of the relevant subcommittee, certain specific...more
In recent remarks delivered by Commissioner Lee at the Society for Corporate Governance, she took the opportunity to again focus on the risks posed by ESG issues, particularly climate change, and how these particular matters...more
SEC Commissioner Roisman, one of the two Republicans currently serving as SEC commissioners, has questioned over the past few months the SEC's new focus on mandatory ESG disclosures, particularly those focused on climate...more
During his remarks at London City Week, SEC Chairman Gensler again highlighted the SEC's new focus on climate change disclosures. Specifically, Chairman Gensler identified climate change disclosures as his top priority, and...more
The past several years has seen growing attention on climate change disclosures and other environmental, social, and governance (“ESG”) issues. In 2016, a variety of universities faced pressure as student bodies demanded...more
The House of Representatives recently passed a bill--albeit by the narrowest of majorities--that would mandate that companies provide shareholders "information about employee and executive pay, political spending, climate...more