With the 2026 annual meetings and reporting season on the horizon, it is important to pay close attention to changing SEC disclosure review practices. Public companies are under increased scrutiny regarding disclosures in areas such as MD&A, non-GAAP financial measures, segment reporting, and emerging risks like AI and cybersecurity. Partners Brian Breheny, Raquel Fox and Page Griffin examine recent trends and developments in SEC disclosure reviews, highlighting developments in these areas as well as insider trading policies, climate-related disclosures and the SEC’s rulemaking priorities for 2026.
Matters To Consider for the 2026 Annual Meeting and Reporting Season: Disclosure Developments
Harvard Law School Forum on Corporate Governance