Home      Login


SEC Regulatory and Enforcement Developments: What Boards of Directors and Audit Committees Need To Know  


Author:  Jennifer S. Leete.; Elad Roisman.; Lisa M. Kohl.


Source: Volume 56, Number 12, June 15 2023 , pp.167-174(8)




Review of Securities & Commodities Regulation

next article > |return to table of contents

Abstract: 

In this article, the authors discuss SEC regulatory and enforcement developments that should be top-of-mind for boards of directors and audit committees. They describe how SEC leadership is pairing the most ambitious rulemaking agenda in decades with an active enforcement docket, and how those two things sometimes operate to reinforce one another.

Keywords: Clawbacks of Executive Compensation; Cybersecurity; Rule 10b5-1 Plans; Environmental, Societal, and Governance (“ESG”)

Affiliations:  1: Cravath, Swaine & Moore LLP; 2: Cravath; 3: Cravath.

Subscribers click here to open full text in PDF.
Non-subscribers click here to purchase this article. $60

next article > |return to table of contents