Publications Memos Go Back SEC Staff Issues Summary Of Findings From Review Of Filings By Fortune 500 Companies 03.04.03 This memorandum provides guidance concerning issues as to which reporting companies should be sensitive when they prepare their annual report filings. Related Insights 04.15.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – April 2025 03.14.25 | Publications Simpson Thacher Sustainability and ESG: Regulatory Update – March 2025 03.06.25 | Publications SEC Expands Accommodations for Draft Registration Statements Related Services Related Practice Areas Corporate Capital Markets Debt Related Client Solutions Corporate Governance