- The European Financial Reporting Advisory Group (EFRAG) has released draft sustainability reporting standards for non-EU companies setting out how the European Union’s Corporate Sustainability Reporting Directive
SEC proposes rescission of 2024 climate-related disclosure rules
On May 29, 2026, the United States Securities and Exchange Commission (SEC) published a proposal to formally rescind its landmark 2024 climate-related disclosure rules (Rules), which would have required companies to provide extensive climate-related information in their registration statements and annual reports, including greenhouse gas emissions data and climate-related risk
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SEC proposes optional semiannual reporting for public companies
The United States Securities and Exchange Commission (SEC) has issued a release for proposed rule amendments that would give companies reporting under the Securities Exchange Act of 1934 the option of filing semiannual interim reports in lieu of quarterly reports. If adopted, the proposal would represent a significant change to
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Sustainability law developments relevant to public companies
- Switzerland’s proposed sustainability reporting law, which aligns with the EU’s Omnibus I. Switzerland is the fourth-largest European headquarters location for multinationals.
- A letter sent by 23
The rise of prediction markets and the surrounding regulatory environment
A prediction market is an exchange where participants buy and sell event‑linked contracts – usually binary contracts that pay out if a specific future event occurs. These markets have surged into the financial mainstream, drawing more than three million unique users who have executed 757.6 million transactions. Combined, prediction markets
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Latest in sustainability law – two developments relevant to public companies
- The California Air Resources Board’s latest workshop on rulemaking for SB 253, the Climate Corporate Data Accountability Act. Among other things, CARB staff reminded participants that the
SEC and CFTC issue interpretive release on crypto
The United States Securities and Exchange Commission (SEC) has issued an interpretive release on how federal securities laws apply to crypto assets and related transactions. The Commodity Futures Trading Commission (CFTC) indicated it will administer the Commodity Exchange Act consistent with the SEC’s interpretation.
We summarize the SEC’s framework and
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Preparing for the 2026 proxy season
For United States public companies, the drafting of the proxy statement and its filing with the US Securities and Exchange Commission (SEC) are integral parts of preparing for the annual meeting of shareholders.
In 2026, public companies will prepare their proxy statements amid a variety of SEC policy changes regarding
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SEC issues new and revised guidance related to Rule 701
On March 6, 2026, the United States Securities and Exchange Commission (SEC) issued several new and revised Compliance and Disclosure Interpretations (C&DIs). Most of the C&DIs provide clarification on the requirements for exemptions from registration for offers and sales of securities pursuant to certain compensatory benefit plans under Rule 701
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SEC provides exemptive relief and issues final rules codifying Holding Foreign Insiders Accountable Act Section 16 reporting for directors and officers of foreign private issuers
As discussed in this prior blog, on December 18, 2025, the Holding Foreign Insiders Accountable Act (HFIAA) removed the exemption from reporting under Section 16(a) of the Securities Exchange Act of 1934 (Exchange Act), as amended, for foreign private issuers (FPIs).
On March 5, 2026, the United States Securities
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Latest developments in sustainability law
- The Supreme Court grants certiorari in the Boulder climate litigation
- In the EU, the Omnibus I Directive enters into force on March 18
- The SEC proposes