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 05.23.25 | Publications Supreme Court: Settles Circuit Split on Pleading Standards for Prohibited-Transaction Claims 05.20.25 | Publications New Guidance From the SEC’s Division of Trading and Markets Signals a Welcome Shift on the SEC’s Approach to Crypto Asset Activities and Distributed Ledger Technology 05.15.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – May 2025 Related Services Related Practice Areas Corporate Capital Markets Debt Related Client Solutions Corporate Governance