After the government reopened on November 13, 2025, the United States Securities and Exchange Commission (SEC) issued a statement including questions and answers (Q&A) related to filings made during or after the federal government shutdown. The SEC noted that more than 900 registration statements were filed during the shutdown.

In

Continue Reading SEC publishes filing guidance following end of government shutdown

We are pleased to announce the availability of our calendar showing Securities and Exchange Commission (SEC) filing deadlines and financial statement staleness dates for 2026.

Public companies are encouraged to keep in mind these important deadlines and dates for meeting their SEC reporting obligations for the forthcoming year.

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Continue Reading 2026 SEC filing deadlines and financial statement staleness dates calendar

The October issue of Horizon covers late-breaking developments in sustainability law, among them CARB’s postponement of rulemaking – but not reporting deadlines – for SBs 253 and 261; the historic TotalEnergies greenwashing decision; proposed changes to the EUDR that would preserve current reporting dates; federal banking regulators’ withdrawal of climate

Continue Reading Recent ESG legal developments

In the September issue of Horizon, we report on late-breaking developments in ESG law – in particular, the California Air Resource Board’s release of its SB 261 Preliminary List of Reporting/Covered Entities; another potential delay for the EUDR; the Ontario Securities Commission’s greenwashing allegations against an asset management company

Continue Reading Recent ESG legal developments

The August issue of Horizon is now available, covering an array of late-breaking developments in ESG law. Among the developments we cover in this issue: the coming reporting deadline under California’s SB 261; the €1 million greenwashing fine levied against Shein’s web provider; latest developments around the Endangerment Finding; the

Continue Reading Recent ESG legal developments

The Securities and Exchange Commission (SEC)’s March 27, 2025 decision (the Decision) to withdraw the defense of its landmark climate-related disclosure rules adopted in March of 2024 (the Rules) did not formally pause or terminate the ongoing litigation.

On April 4, 2025, a group of 18 intervening states and the

Continue Reading SEC’s climate rule litigation update: Is it actually over?

On Wednesday, April 2, 2025, President Donald Trump held a press conference to describe and sign an Executive Order (EO) establishing sweeping “reciprocal tariffs” on nearly all imports to the US, as outlined below.

The full text of the EO, entitled, “Regulating Imports with a Reciprocal Tariff to Rectify Trade

Continue Reading President Trump’s sweeping “reciprocal tariffs” Executive Order: Key points