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[This post is Part I of a revision and update of my earlier post primarily reflecting the contents of the proposing release. This post covers background and describes various

The SEC’s proposed rule on climate-related risks includes amendments to both the financial reporting requirements (Reg S-X) and the narrative disclosure requirements (Reg S-K). The...

New SEC proposed tule includes amendments to financial reporting requirements, narrative disclosure requirements Reg S-K, and climate-related disclosure and accounting

Yesterday, the SEC voted, three to one, to propose new rules and amendments regarding SPACs, shell companies, the use of projections in SEC filings and a rule addressing the status of SPACs under the Investment Company Act of 1940.

Yesterday, the SEC voted, three to one, to propose new rules and amendments regarding SPACs, shell companies, the use of projections in SEC filings…

Yesterday, the SEC voted, three to one, to propose new rules and amendments regarding SPACs, shell companies, the use of projections in SEC filings and a rule addressing the status of...

This post is Part I of a revision and update of my earlier post primarily reflecting the contents of the proposing release.

[This post is Part II of a revision and update of my earlier post that primarily reflects the contents of the proposing release. Part I (here)…

"Highly anticipated" is surely an understatement for the hyperventilation that has accompanied the wait for the SEC's new proposal on climate disclosure regulation.

<p><span>This is a watershed moment for investors and financial markets as the Commission today addresses disclosure of climate change risk – one of the most momentous risks to face capital markets since the inception of this agency. The science is clear and alarming,</span><span> and the links to capital markets are direct and evident.</span></p>