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 08.14.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – August 2025 08.07.25 | Publications President Orders Department of Labor and Securities and Exchange Commission to Democratize Access to Alternative Assets for 401(k) Plans 07.15.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – July 2025 Related Services Related Practice Areas Corporate Capital Markets Debt Related Client Solutions Corporate Governance