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The SEC published its Spring 2023 Reg-Flex Agenda. Most notably, and in comparison to the Fall 2022 agenda:

• Issuance of a proposed rule on human capital management disclosure was pushed back from April 2023 to October 2023.
• Issuance of a proposed rule on corporate board diversity disclosure was pushed back from October 2023 to April 2024.
• Final amendments to Rule 14a-8 are expected October 2023 (unchanged from the Fall 2022 agenda). (Society comment letter here)
• Adoption of final rule on climate change disclosure is tagged with an October 2023 time frame rather than April 2023 as contemplated by the Fall 2022 agenda. (Society comment letters here, here, and here)
• Adoption of a final rule on cybersecurity risk governance and disclosure was pushed back from April 2023 to October 2023. (Society comment letters here and here)
• Adoption of a final rule on Modernization of Beneficial Ownership Reporting, formerly slated for April 2023, is now slated for October 2023. (Society comment letter here)

Proxy plumbing and conflict minerals rulemakings remain on the SEC’s long-term agenda.

          See SEC Chair Gensler’s statement on the agenda here. Resources on specific rulemaking topics are available on our practical resources pages.