PKF O'Connor Davies Accountants and Advisors
PKF O'Connor Davies Accountants and Advisors

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As we read about the victims of cybercrime each month, it is important to bear in mind that many of these breaches were preventable.

As described in Part 1 of this series, the proposal includes climate-related disclosures in Regulation S-K and Regulation S-X under the rationale that the required disclosure is fundamental to investors’ understanding of the nature of a registrant’s business and its operational prospects as well as financial performance and, therefore, should be presented together with other disclosure of the registrant’s business and financial condition.