Materiality in the context of the federal securities laws has been a topic of repeated focus by the Securities and Exchange Commission (SEC) and the courts over the years (see here). That attention, ...

October 22, 2025 - To disclose or not to disclose is the question public issuers must ask when confronted with business developments every quarter. The 9th U.S. Circuit Court of Appeals recently ...

The date July 26, 2023, marks the latest evolution of the cybersecurity regulation landscape as the Securities and Exchange Commission passed cybersecurity regulations for publicly traded companies.

CommentaryAttorney Analysis from Westlaw Today, a part of Thomson Reuters. June 3, 2022 - Everyone is talking about ESG materiality. Materiality is one of the primary cornerstones of the U.S.

An analysis of 151 companies within the DAX family concludes that the DMA is a key strategic instrument capable of elevating risk management to a new level. The extent of development becomes clear in ...