Disclosure
In 2023, the CFA Institute Board of Governors voted to revise the Standards of Professional Conduct in three areas. The changes became effective 1 January 2024.
Last week, US Securities and Exchange Commission (SEC) Chair Jay Clayton spoke on a webcast sponsored by FCLTGlobal. He discussed his views on environmental, social, and governance (ESG) disclosures and the SEC’s responsibilities to investors —… READ MORE ›
Asia firms urged to be more transparent and informative on ESG disclosure
As environmental, social and governance (ESG) considerations move increasingly into the mainstream of investment, companies in Asia are waking up to the… READ MORE ›
FINRA’s Advertising Regulation Department is tasked with reviewing firms’ communications and faces challenges in keeping up with the changes social media has brought to the arena.
The SEC has released a request for comment on Subpart 400 in Regulation S-K, which focuses on disclosures related to management, certain security holders, and corporate governance.
Debate about when activist investors must disclose acquisition of at least 5% of an issuer's shares has raged since the takeover craze of the mid-1980s.
CFA Institute supports FASB’s goal of an overarching disclosure framework, but thinks more consideration of its presentation is needed to best communicate the concepts it intends to convey.
Better Finance Report reveals real return of pensions after costs, charges, taxes, and inflation in eight European countries.