Publications Memos Go Back SEC Issues Releases Concerning MD&A And Other Accounting-Related Disclosures 01.30.02 This memorandum addresses recent releases issued by the U.S. Securities and Exchange Commission concerning MD&A and other accounting-related disclosures. Related Insights 10.28.25 | Publications U.S. and Allies Tighten Russia Energy Sanctions to Weaken the Russian War Economy 10.15.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – October 2025 10.09.25 | Publications SEC Provides Guidance Enabling IPO Issuers to Access the Market During a Government Shutdown Related Services Related Practice Areas Corporate Capital Markets Debt Related Client Solutions Corporate Governance