U.S. SEC
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Survey results: How firms are dealing with some of the most challenging issues in the SEC Marketing Rule.
CFA Institute forms working group to draft guidance on calculating private fund performance.
How is your firm complying with the performance requirements of the SEC Marketing Rule?
PCAOB audit partner transparency data provided a leading indicator of audit quality issues.
Five takeaways from CFA Institute response to SEC proposed rule on climate-related disclosures.
We support the formation of an ISSB because its “first principles” are important to the investment community and would address the full range of sustainability factors (i.e., beyond climate change alone) through which investors assess business performance. Crucially, the ISSB also would establish a global sustainability disclosure baseline, bringing coherence to a fragmented ecosystem in which investors have been forced to be multilingual.
A transition to a lower-carbon economy will have a significant impact on the global economy, with the US economy being no exception. It is time for the SEC to take the lead.
Perhaps most interesting about human capital relative to climate risk is that the financial statements are already supposed to provide some degree of information on human capital, such as compensation expense, but financial statements do not always do this. But now with the SEC involved, things may change.
We hope to see more regulators look to the GIPS standards as a set of best practices they can rely on, which will continue to help CFA Institute meet our goal of protecting investors.