Insights &#038; Resources

SEC Updates Beneficial Owner Rules

The SEC has made the first material change in beneficial owner reporting in almost 50 years with updates to Regulation 13D-G.

California to Require Disclosure of Greenhouse Gas Emissions and Climate-Related Financial Risk

California’s landmark legislative package places unprecedented climate reporting requirements on public and private companies that do business in California.

Questions to Raise at Your Next Quarterly Board Meeting

Boards and management should examine how traditional and emerging risks, especially generative AI and other new technology, may affect their operations.

SEC Adopts New Requirements for Private Fund Advisers

The SEC adopted a final rule under the Investment Advisers Act of 1940 that will greatly increase the accounting and audit requirements for private fund advisors.

Accounting and SEC Update: Second Quarter

Sustainability reporting, cybersecurity guidelines and trends in stock-based compensation were topics for discussion at Weaver’s quarterly SEC Updates conversation.

Questions to Ask at Your Upcoming Board Meeting

Weaver offers several topics to incorporate into the discussions at your next board and committee meetings. Consider these questions for your upcoming board meeting.

COSO Releases New Guidance for Internal Controls Over Sustainability Reporting

COSO released guidance for organizations to achieve effective internal controls over sustainability reporting based on Internal Control-Integrated Framework.

SEC Proposes Broadening Custody Rule for Investment Advisers

The SEC announced proposed rules to broaden the application of the current investment adviser custody rule beyond client funds and securities.

Greenhouse Gas Emissions Scope 3: Upstream and Downstream Emissions

Scope 3 emissions include the same 6 GHGs that are inventoried in Scope 1 and Scope 2 but the difference is that they appear in the product’s value stream.

Greenhouse Gas Emissions Scope 2: Indirect Emissions From Purchased Energy

Scope 2 emissions are purchased from, and managed by, an off-site entity, such as an electric company, a localized grid or energy district.

Questions for Your Next Board Meeting

Weaver offers several topics to incorporate into the discussions at your next board and committee meetings. Consider these questions before your next board meeting.