On December 14, 2022, the US Securities and Exchange Commission (the SEC) unanimously adopted amendments to Rule 10b5-1 under the Securities Exchange Act of 1934 (the Exchange Act) and.
The SEC and other regulatory agencies have raised the environmental, social and governance ante. Financial institutions will need to find a way to chip in before the stakes are raised even higher.
The ATO requirement to include comparable sales in a kerbside valuation for property held in an SMSF results in delays. For everyone. But what happens if there are no comparable sales available? Find
On March 21, the SEC proposed rules on the enhancement and standardization of climate-related disclosures in reporting companies' registration statements and annual reports.
SEC disclosures to address reporting companies’ climate-related risk factors and associated governance practices; a multi-layered calculation and reporting scheme for greenhouse gas emissions; and consistent standards for publicly-stated climate-related goals and targets.