Regulatory Alerts2020-10-08 | 2020-19182Added · Updated
Modernization of Regulation S-K Items 101, 103, and 105
The Securities and Exchange Commission adopted final rules modernizing Regulation S-K disclosure requirements for business description, legal proceedings, and risk factors to improve investor clarity and reduce registrant burden. The amendments eliminate rigid timeframes for business development disclosures, introduce a principles-based approach for human capital and regulatory compliance reporting, and allow hyperlinks to avoid repetitive legal proceedings information. Additionally, the rules require summary risk factor disclosures for lengthy sections, mandate organization of risks under relevant headings, and increase the monetary threshold for disclosing environmental legal proceedings.
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