In the wake of Dodd-Frank and the JOBS Act, the SEC continues its principal mission to focus on critical disclosure priorities and initiatives that both enhance disclosure effectiveness for investor protection, and streamline and simplify disclosure requirements to reduce costs and burdens on public companies.

This white paper covers several recent SEC rulemaking initiatives that have resulted in new or revised disclosure requirements that will impact the upcoming annual SEC reporting and proxy season, including the following topics:

• Pay ratio disclosures
• Scaled disclosure — emerging growth companies
• Exhibit hyperlink requirements
• Non-GAAP financial measures and revenue recognition
• Proxy access — 2017 highlights
• Future initiatives