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
On August 13, 2025, the US Securities and Exchange Commission (SEC) announced the creation of a Statistics & Data Visualizations page on its website. The page provides statistics on capital formation, market participants, market activity, and investors, aided by interactive charts, tables, and graphs that reveal key US capital markets
Continue Reading New SEC data page reveals 18-percent decline in the number of reporting companies over the last two decades and other key capital market trends
The US Securities and Exchange Commission (SEC) has announced the formation of a dedicated Artificial Intelligence (AI) Task Force, marking a significant step in the agency’s ongoing efforts to modernize its operations and regulatory oversight.
According to the press release, the goal of the task force is to facilitate
Continue Reading SEC establishes AI Task Force to drive internal innovation and efficiency
The July issue of our monthly newsletter Horizon is now available. Learn more about an array of ESG legal developments – among them, the ICJ’s historic advisory opinion affirming that a “clean, healthy and sustainable environment” is a human right; the latest Omnibus I reform actions in the EU; EPA’s
Continue Reading Recent ESG legal developments
The Securities and Exchange Commission (SEC) has asked the Eighth Circuit Court of Appeals to lift its stay and issue a ruling in Iowa v. SEC, the case challenging the validity of its landmark Climate Disclosure Rules (Rules). At the direction of the court, the SEC filed a status
Continue Reading SEC asks Eighth Circuit Court of Appeals to rule on Climate Rules litigation
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
