The US Securities and Exchange Commission has published a concept release examining many of the business and financial disclosures required by Regulation S‑K that companies provide in their periodic reports. The concept release is part of an SEC initiative that aims to review disclosure rules and recommend improvements that would benefit investors and companies that are subject to the SEC’s disclosure requirements.

In addition to contemplating what information should be disclosed, the concept release examines whether information could be presented in a more effective way, how technology might improve and streamline disclosure and whether new topics, such as sustainability, should be addressed in disclosure requirements, as well as discussing deficiencies under existing rules.

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