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 09.16.25 | Publications Second Circuit: ERISA Plaintiffs Who Did Not Personally Invest in Allegedly Mismanaged Investment Options Lack Article III and Class Standing 09.16.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – September 2025 09.04.25 | Publications The Ad Standard: Monthly Update - September 2025 Related Services Related Practice Areas Corporate Capital Markets Debt Related Client Solutions Corporate Governance