This practice note discusses market trends on how public companies disclose their political contributions, or “political spending,” as part of their environmental, social, and governance (ESG) issues. The note provides sample disclosures from recent periodic reports and analyzes the potential benefits and risks of political spending for public companies. The note also examines the increasing

This practice note discusses market trends in 2023 relating to climate change disclosures by public companies, which are linked to environmental, social, and governance (ESG) issues. It provides sample disclosures on how climate change affects or may affect their operations and gives recommendations for preparing and enhancing such disclosures. The note covers the SEC’s proposed

On October 10, 2023, the U.S. Securities and Exchange Commission adopted changes to Schedules 13D and 13G relating to beneficial ownership reports (the “Amendments”). The Amendments are intended to modernize the rules governing beneficial ownership reporting and generally shorten the period for initial and amended filings, clarify requirements for derivative securities and criteria for determining

Companies will be affected in a variety of ways by the receivership of Signature Bank, Silicon Valley Bank or any other similarly situated financial institution. Companies may face difficulty accessing bank facilities or the capital markets or limitations on money market or commercial paper facilities. Resulting liquidity constraints may entail difficult decisions, including prioritizing the

This practice note discusses market trends on how public companies’ political contributions, or “political spending,” are perceived to be intertwined with environmental, social, and governance (ESG) issues, and provides illustrative; disclosures regarding political contributions. This piece concludes with recommendations on how to prepare and enhance such disclosures.

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This practice note discusses recent U.S. Tariff Policies that potentially have wide-ranging consequences for domestic and international trade and the capital markets. In a period marked by increased globalization and international trade, the uncertainties brought about by the aggressive tariff policies of former President Trump are leaving companies and investors wary of the direct and

This practice note identifies cybersecurity risk disclosures that offer detailed discussions on the potential reputational, financial, or operational harm resulting from cybersecurity breaches as well as the potential litigation or regulatory costs, policies, and procedures in addressing cybersecurity risks. This piece concludes with practical advice on how to prepare and enhance the required disclosures on