In its post: “Early Takeaways from the 2025 Reporting Season,” Goodwin provides guidance to companies on select Form 10-K and annual report disclosure considerations based on its review of early filings. The post specifically addresses potential risk factor and other appropriate section disclosures on international trade, ESG, DEI, the (de)regulatory environment, and the geopolitical environment; summarizes inside trading policy Form 10-K and proxy incorporation disclosure options and trends-to-date; and notes practices and considerations for DEI and cybersecurity disclosures.