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Arnold & Porter Discusses 2023 Annual Reporting and 2024 Proxy Season

Reynolds Holding

Securities and Exchange Commission (the SEC) continued its trend from 2022, actively engaging in regulatory rulemaking, providing disclosure guidance, and undertaking enforcement actions related to public disclosures and disclosure controls. During 2023, the U.S. See our Advisory for additional detail.

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Top Headlines That Defined Internal Audit in 2022

Audit Board

We can use hindsight, insight, and foresight to help our organizations navigate uncertainty, focusing foremost on the risks that could prevent them from achieving their objectives. . We’re living in an era of climate of political and geopolitical instability that is unprecedented in our lifetimes. A World Rebalancing.

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Latham & Watkins Discusses 10 ESG Issues to Keep Top of Mind in 2023

Reynolds Holding

Companies will need to develop plans to comply with intricate and often conflicting sets of legal and financial disclosure requirements across multiple jurisdictions. In particular, a number of countries in Asia have introduced ESG-related disclosure requirements for listed companies. [2]

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Beyond ESG: ISSB Consolidation Heralds a New Era in Corporate Reporting and Assurance

Audit Board

Over the past two decades, the environmental, social, and governance (ESG) disclosure landscape has become a hard-to-decode alphabet soup. When the CSRD is finalized, the EU estimates that 49,000 companies will be required to share non-financial metrics related to environmental and social risks. A Recipe for Alphabet Soup .

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Debevoise Discusses SEC’s Division of Enforcement Year-End Results

Reynolds Holding

Securities and Exchange Commission’s (“SEC” or “Commission”) Division of Enforcement (“Division”) announced its enforcement results for fiscal year (“FY”) 2023. [1] 1] Disgorgement and penalties were the second highest in the SEC’s history at just under $5 billion, while the overall number of actions rose by 3% over FY 2022.

Banking 49
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SEC Commissioner Speaks on Shareholder Proposals, Proxy Statements, and Rule 14a-8

Reynolds Holding

Darla led the Society’s efforts on numerous topics related to shareholders and corporate governance. One of those topics is rule 14a-8 [1] and shareholder proposals, a subject on which many SEC commissioners have provided their views over the years and, indeed, decades. [2] Staff Legal Bulletin No. Staff Legal Bulletin No.

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ESG Regulations Guide: Decoding the US, UK, and EU Climate Rules

Audit Board

AuditBoard’s ESG Regulations Guide was developed to summarize existing and emerging ESG disclosure regulations and proposals from the US, UK, and EU. What to Know About the UK, EU, and US Climate Disclosure Requirements: Essentials Current Status Why the increasing urgency? We’re here to help.