The Securities and Exchange Commission (SEC) held its Roundtable on the executive compensation disclosure requirements at its headquarters in Washington, DC on June 26, 2025.
Chairman Paul S. Atkins set the tone in his introductory remarks by referring to the current SEC executive compensation disclosure requirements as a “Frankenstein” patchwork
Continue Reading Observations from the SEC Roundtable on executive compensation
In May 2025, the Committee of Sponsoring Organizations of the Treadway Commission (COSO), in collaboration with the National Association of Corporate Directors (NACD), released a public exposure draft of a new, principles-based Corporate Governance Framework (CGF). The CGF is not a regulatory proposal; rather, it aims to provide a comprehensive
Continue Reading A principles-based model for modern governance: COSO and NACD’s proposed corporate governance framework
As discussed in our prior blog posts, on June 4, 2025, the US Securities and Exchange Commission (Commission) published a concept release (Release) soliciting comments on whether to revise the definition of “foreign private issuer” (FPI) under Commission rules in light of considerable changes to the FPI population over the
Continue Reading The Commission’s analysis of recent developments in the FPI population
As discussed in our prior blog post, the US Securities and Exchange Commission (Commission) recently issued a concept release (Release) aiming to gather input on whether the criteria for designation as a foreign private issuer (FPI) should be reevaluated in light of changes to the FPI population in recent
Continue Reading Current state of play for foreign private issuers
Adopted in July 2023, the US Securities and Exchange Commission (SEC)’s cybersecurity disclosure rules require public companies to report material cybersecurity incidents on Form 8-K and to annually report on their cybersecurity risk management and governance.
However, recent developments – including SEC Chair Paul S. Atkins’s appointment in April 2025
Continue Reading The future of the SEC’s cybersecurity disclosure rules
The Department of Justice (DOJ) has released long-awaited guidance (FCPA Guidelines) regarding its approach to enforcement of the Foreign Corrupt Practices Act (FCPA) following the Executive Order (EO) pausing FCPA enforcement.
The FCPA Guidelines, published on June 9, 2025 , emphasize a prosecutorial focus on protecting US interests, significant criminal
Continue Reading DOJ’s new FCPA guidelines: The next chapter in US foreign corruption enforcement
Blue Edge Growth Advisors, a DLA Piper Company
Some entrepreneurs wait until what they believe may be the “perfect time” to monetize their business investment through the public markets. Advisors also often recommend that business owners wait for a stable economic environment or upcycle before pursuing an initial public offering
Continue Reading IPO readiness considerations
As discussed at an open meeting held on June 4, 2025, the US Securities and Exchange Commission (Commission) published a concept release (Release) soliciting comments on whether to revise the definition of “foreign private issuer” (FPI) under Commission rules in light of considerable changes to the FPI population over the
Continue Reading Time to reassess the definition of a foreign private issuer?
I. Introduction: Tariffs as a new macro shock
The US government’s “Liberation Day” tariffs, unveiled on April 2, 2025 to force a rebalancing of global trade in favor of the United States, have unleashed significant market volatility and global economic disruption.
The tariffs have triggered retaliatory measures from affected countries
Continue Reading Board duties in the face of business uncertainty: Navigating a changing tariff landscape
India’s capital markets have experienced a significant surge in initial public offering (IPO) activity in 2024, positioning the country as a global leader in public offerings. With 327 IPOs raising approximately USD19.9 billion – accounting for nearly 30 percent of global IPO listings – India has surpassed major markets such
Continue Reading Opportunities for IPOs in India’s capital markets
The US Court of Appeals for the Eighth Circuit recently granted the Motion to Hold Case in Abeyance (the Motion) in Iowa v. US Securities and Exchange Commission – the case challenging the SEC’s 2024 climate disclosure rules – thereby pausing or delaying the proceedings until further order of the
Continue Reading Eighth Circuit indefinitely pauses SEC climate rule litigation: Key implications for public companies
