Governance & Securities Watch - Feed

SEC’s EDGAR Next Compliance Date Is Coming: Dashboard Launches March 24th; Amended Form ID

Howard Dicker — Mon, 24 Mar 2025 14:11:16 +0000

Important technical changes to EDGAR access and accounts management require changes to processes and procedures around EDGAR filings The U.S. Securities and Exchange Commission (SEC) adopted rules aimed at improving filer account management and security as well as facilitating better management of filer credentials, which are referred to collectively as “EDGAR Next.” These new rules […]

The post SEC’s EDGAR Next Compliance Date Is Coming: Dashboard Launches March 24th; Amended Form ID appeared first on Governance & Securities Watch.

SEC Staff Issues New Guidance for Rule 14a-8 No-Action Review: Reinstates Need for “Nexus” between Social Policy Issues and the Company’s Business

Adé Heyliger — Thu, 20 Feb 2025 22:03:57 +0000

Last week, with the 2025 proxy season well underway, the Staff of the U.S. Securities and Exchange Commission Division of Corporation Finance issued Staff Legal Bulletin No. 14M, revising guidance on the exclusion of shareholder proposals submitted pursuant to Exchange Act Rule 14a-8, specifically under Rule 14a-8(i)(5) (economic relevance) and Rule 14a-8(i)(7) (ordinary business). Most […]

The post SEC Staff Issues New Guidance for Rule 14a-8 No-Action Review: Reinstates Need for “Nexus” between Social Policy Issues and the Company’s Business appeared first on Governance & Securities Watch.

SEC Disclosures of Artificial Intelligence Technologies

Governance & Securities Watch — Tue, 28 Nov 2023 17:58:03 +0000

The meteoric rise in generative artificial intelligence has dramatically altered the corporate landscape as companies increasingly invest in or incorporate artificial intelligence, including machine learning technologies (together referred to herein as “AI”), into their businesses. The increasing adoption of AI presents tremendous opportunities to harness data on a vast scale, but it also presents numerous risks and uncertainties. In this Alert, we review developments regarding AI disclosure in filings with the U.S. Securities and Exchange Commission for Forms 10-K and 10-Q and proxy statements, based on our informal survey of disclosures by S&P 500 and Russell 3000 companies between January 1, 2023 and October 31, 2023. We also advise companies of what to do now to address this emerging disclosure trend.

Preparing for New Form 10-Q and Form 10-K Disclosure Requirements: Upcoming Compliance Dates

Patrick Wildes — Tue, 26 Sep 2023 19:08:40 +0000

During the last year, the SEC and listing exchanges have adopted a number of new rules applicable to public companies impacting disclosure, corporate governance and controls and procedures with a variety of upcoming compliance dates. In this Alert, we provide a snapshot summary of the new requirements and when the requisite disclosure must first be […]

The post Preparing for New Form 10-Q and Form 10-K Disclosure Requirements: Upcoming Compliance Dates appeared first on Governance & Securities Watch.

Quarterly Review of Corporate Governance and Public Company Disclosure Developments

Adé Heyliger — Fri, 21 Jul 2023 19:14:21 +0000

In this quarterly newsletter, we highlight key developments related to U.S. Securities and Exchange Commission (SEC) and Public Company Accounting Oversight Board (PCAOB) rulemaking, corporate governance, the increasing attention on green hushing, and proxy season trends over the past quarter, with a focus on developments of interest to U.S. public companies. This Quarterly Review addresses […]

The post Quarterly Review of Corporate Governance and Public Company Disclosure Developments appeared first on Governance & Securities Watch.