DLA Piper’s “Updating Form 10-K for fiscal year 2025 and other annual reporting” addresses a wide array of Form 10-K drafting and disclosure considerations, in addition to conflict minerals disclosure compliance. A table in Appendix A summarizes the top 20 Form 10-K risk factors.
“Key Considerations for the 2026 Annual Reporting Season for US Domestic Filers” from Paul Hastings summarizes macro, industry-specific, and jurisdiction-specific developments and trends, including those regarding ESG, AI, cybersecurity, and DEI, that companies should consider for potential disclosure implications in view of their particular facts and circumstances.
"Key Considerations for the 2026 Annual Reporting and Proxy Season: Your Upcoming Form 10-K" from White & Case covers Form 10-K "housekeeping" items (including exhibits, form check box items, and D&O questionnaire updates) and key disclosure considerations, including those relating to AI, human capital and DEI, cybersecurity, non-GAAP measures, environmental disclosures, and more, in addition to risk factor and MD&A considerations.
The firm’s “Key Considerations for Updating 2025 Annual Report Risk Factors” identifies and discusses trending topics in conjunction with Form 10-K Risk Factors disclosure, along with key drafting considerations and tips regarding boilerplate disclosures, hypothetical statements, internal consistency, thoughtful and deliberate inclusion/exclusion/modification, and presentation.
This post first appeared in the weekly Society Alert!