On October 31, 2018, the US Securities and Exchange Commission issued a final rule to modernize required property disclosures for mining registrants. The requirements are currently set out in Item 102 of Regulation S-K and Industry Guide 7. This Legal Update discusses key points of the Final Rule as well as its practical implications.

Read our Legal Update here.

On October 1, 2018, a public petition was filed with the US Securities and Exchange Commission for a rulemaking on environmental, social and governance (ESG) disclosure. The Petition was authored by two law professors and signed by investors and associated organizations representing more than $5 trillion in assets under management.

This Legal Update outlines what the petition’s authors are requesting—and why.