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Securities and Exchange Commission

National Ass'n of Manufacturers v. Securities and Exchange Commission

The D.C. Circuit reaffirmed its prior decision that the Securities and Exchange Commission's (SEC's) "conflict materials" rule violates the...

National Ass'n of Manufacturers v. Securities & Exchange Commission

The D.C. Circuit held that the Securities and Exchange Commission's (SEC's) "conflict materials" rule violates the First Amendment. SEC issued the rule in 2012 pursuant to §1502 of the Dodd-Frank Wall Street Reform and Consumer...

American Petroleum Institute v. Securities & Exchange Commission

A district court vacated an SEC rule that requires certain companies to disclose payments made to foreign governments in connection with the commercial development of oil, natural gas, or minerals. The rule was promulgated in response...

Endangered Green Reports:"Cumulative Materiality" in Corporate Environmental Disclosure After Sarbanes-Oxley

Editor's Summary: This Article describes the current state of the U.S. Securities and Exchange Commission's financial reporting requirements of corporate environmental liabilities and risks. The difficulty in quantifying these...

Corporate Environmental Disclosure Requirements

Publicly listed companies have been required to disclose "material" environmental information to investors for over 30 years. Environmental costs can be material when associated with air, groundwater, and waste site...

Corporate Environmental Disclosure Requirements

Publicly listed companies have been required to disclose "material" environmental information to investors for over 30 years. Environmental costs can be material when associated with air, groundwater, and waste site...

After Enron: How Accounting and SEC Reform Can Promote Corporate Accountability While Restoring Public Confidence

The recent bankruptcy of one-time energy giant Enron Corporation and its impact on the lives of employees and investors has spawned no less than six congressional investigations, four government probes, and countless news articles,...

A Practical Guide to Writing Environmental Disclosures

Editors' Summary: An information-sharing arrangement with the U.S. Environmental Protection Agency gives teeth to the Securities and Exchange Commission's warning that companies that do not satisfy environmental disclosure...