On March 27, 2025, the Securities and Exchange Commission (SEC) voted to end its defense of the climate-related disclosure rules, which, even as scaled back when finally adopted, still would have required fairly substantial disclosures regarding climate-related risks as well as, for certain companies, disclosures relating to greenhouse gas emissions. As a result, agency attorneys
MB Microtalk: The SEC’s Climate-Change Disclosure Rules: Governance and Management Related Disclosures and Considerations
In this MB Microtalk video, Mayer Brown’s Larry Cunningham goes over governance and management related disclosure requirements in the SEC’s recently finalized climate disclosure rules.
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MB Microtalk: The SEC’s Climate-Change Disclosure Rules: An Overview
In this MB Microtalk video, Mayer Brown’s Anna Pinedo provides an overview of the SEC’s climate disclosure rules.
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MB Microtalk: The SEC’s Climate-Change Disclosure Rules: Gap Analyses, Disclosure Controls and ICFR Considerations
In this MB microtalk video, Mayer Brown’s Jen Carlson discusses practical considerations for companies implementing the SEC’s new climate-change disclosure rules, such as conducting gap analyses, reviewing disclosure controls and ICFR considerations.
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MB Microtalk: The SEC’s Climate-Change Disclosure Rules: REG S-X Changes
In this MB Microtalk video, discussing the SEC’s final climate-change disclosure rules, Mayer Brown’s Matt Bisanz provides an overview of the changes made by the final rules to Regulation S-X, which require a company to include certain climate-related financial statement metrics and related disclosures in a note to its audited financial statements.
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MB Microtalk: Changes to Direct Listing Rules
In this MB Microtalk video, Mayer Brown partner, Brian Hirshberg, discusses the recent amendments to each of the NYSE and the Nasdaq direct listing rules, which are designed to increase pricing flexibility and allow direct listings to be a more viable alternative for companies going forward.
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What’s the Deal? – Initial Public Offerings: Pre-Filing Period
The COVID-19 pandemic had a significant impact on the IPO process. Testing-the-waters meetings had consistently increased in number in recent years, which resulted in shorter IPO roadshows even pre-pandemic. Roadshows continued to be compressed during the transition to virtual roadshows, a format which many institutional investors have become accustomed to now as a result of
SEC Announces Dates for 40th Annual Small Business Forum
The Securities and Exchange Commission announced it will hold its 40th Annual Government-Business Forum on Small Business Capital Formation virtually from May 24 – 27, 2021. The Forum, hosted by the SEC’s Office of the Advocate for Small Business Capital Formation, will take place over four days and will feature a number of topics.
Ready, Set, Go? Public Company Readiness for Private Companies Merging with SPACs
Privately held companies preparing for an initial public offering often undertake a public company readiness assessment and seek to identify the gaps that must be addressed prior to their becoming subject to the corporate governance and other rules applicable to public companies. Often, this assessment is conducted over a period of months and the IPO