News
Highlights of new SEC rules on climate-related disclosures
24 March 2024
On March 6, 2024, the U.S. Securities and Exchange Commission adopted its highly anticipated rules requiring climate-related disclosures.
Publications
News
Agencies issue guidance on delayed SEC reporting of material cybersecurity incidents
09 January 2024
Since December 18, 2023 public companies other than smaller reporting companies are required to report a cybersecurity incident under Item 1.05 of Form 8-K within four business days after...
Insights and Analysis
SEC amends large shareholder reporting rules
06 November 2023
On October 10, the SEC adopted long-awaited amendments to Regulation 13D-G under the Exchange Act, which requires beneficial owners of more than 5% of a class of voting equity securities...
News
SEC adopts significant new cybersecurity disclosure requirements
10 August 2023
On July 26, the SEC adopted amendments to Regulation S-K and Exchange Act forms requiring public companies to disclose on a current basis material cybersecurity incidents and to disclose...
News
Looking ahead to expanded share repurchase disclosure
14 June 2023
In May the SEC adopted rule amendments that require reporting companies to disclose in their periodic reports more detailed information about their repurchases of equity securities...
News
Market insights on current and future trends in the REIT industry
10 April 2023
Stacey McEvoy, a Hogan Lovells partner and recently named 2023 Dealmaker of the Year by The American Lawyer, participated in a video interview discussing REIT market trends in...
News
SEC staff provides guidance on application of revised non-GAAP C&DIs to REIT disclosures
17 January 2023
As covered in our last Hogan Lovells REIT team SEC update, the SEC staff recently revised its non-GAAP financial measures Compliance & Disclosure Interpretations (C&DIs). The...
News
SEC adopts major Rule 10b5-1 amendments and disclosure requirements relating to securities transactions
22 December 2022
On December 14, the SEC adopted long-awaited amendments to Rule 10b5-1 under the Exchange Act that add new conditions for a trading arrangement to qualify for the rule’s affirmative...
News
SEC rule amendments require proxy disclosure of executive pay versus performance
09 September 2022
On August 25, the SEC adopted rule amendments that require registrants to disclose, in proxy or information statements in which executive compensation disclosure is required, information...
