Blogs

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

• Issuance of a proposed rule on human capital management disclosure was pushed back from October 2023 to April 2024. 
• Issuance of a proposed rule on corporate board diversity disclosure was pushed back from April 2024 to October 2024. 
• Final amendments to Rule 14a-8 are slated for April 2024 rather than October 2023 as reflected on the Spring 2023 agenda. (Society comment letter here) 
• Adoption of final rule on climate change disclosure is tagged with an April 2024 time frame rather than October 2023 as contemplated by the Spring 2023 agenda. (Society comment letters here, here, and here). 

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