On August 25, 2022, the US Securities and Exchange Commission (SEC) finally adopted a “pay versus performance” rule in accordance with a Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act) mandate that requires SEC-reporting companies to disclose in a clear manner the relationship between executive compensation actually paid and the financial performance of

In this MB Microtalk video, Mayer Brown Partner, Christina Thomas, discusses the US Securities and Exchange Commission’s proposed rules on cybersecurity risks and incident disclosures, which, if adopted, will require companies to report information relating to cybersecurity incidents and cybersecurity risk management strategy.

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During the 2022 NAREIT REITwise conference, Mayer Brown partner Christina Thomas was interviewed to provide context regarding the US Securities and Exchange Commission’s (“SEC”) proposed rule changes and what’s behind the impetus for more robust disclosures. Christina also talked about how the SEC has discussed updating human capital management disclosure rules, in addition to

April 6, 2022 Webinar
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After much anticipation, on March 21, 2022, the US Securities and Exchange Commission (“SEC”) voted to propose rules that would require extensive reporting by public companies of climate change-related disclosure and related attestation, if adopted. In a departure from existing “principles-based” disclosure requirements rooted in materiality, the SEC

On March 9, 2022, the U.S. Securities and Exchange Commission (the “SEC”) released proposed amendments (the “Proposed Amendments”) aimed at enhancing and standardizing disclosure relating to cybersecurity risks and incidents. Under the existing regulatory framework, neither Regulation S-K nor Regulation S-X expressly requires that cybersecurity risk management procedures, cybersecurity risks or incidents be disclosed. However,

February 24, 2022 Webinar
12:00pm – 1:00pm EST
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In recent years, the SEC has continued to execute on its disclosure effectiveness initiative, which has its objective eliminating redundant and outdated disclosure requirements, as well as modernizing the requirements applicable to SEC-reporting companies. As a result, the SEC has adopted a number of

On January 27, 2022, the US Securities and Exchange Commission (SEC) voted to reopen the comment period on the pay versus performance rule that it proposed in 2015 (2015 Proposal). The proposed rule being contemplated would require SEC reporting companies to make expanded disclosure of the relationship between executive pay and a company’s financial performance.

On January 27, 2022, the US Securities and Exchange Commission (SEC) reopened the comment period for the proposed “pay-versus-performance” rules mandated by the Dodd-Frank Act, which would require disclosure of information regarding a company’s executive compensation and the company’s financial performance. The original comment period closed on July 6, 2015.

The compensation discussion and analysis

On August 26, 2021, the US Securities and Exchange Commission (“SEC”) approved an amendment to Rule 314 of the NYSE Listed Company Manual in connection with the review and approval of related party transactions.  As we previously blogged, earlier this year the NYSE amended certain of its shareholder approval rules, including those relating to

In a survey conducted by eight notable organizations, including the US Chamber of Commerce’s Center for Capital Markets Competitiveness (CMCC), Nasdaq, NAREIT, and the National Investor Relations Institute, to name a few, a total of 436 public companies provided information for analysis relating to climate change and ESG.  Survey respondents vary widely in roles and