Highlights of this publication include: Increased and evolving human capital management disclosure; Business impacts of global events such as the Russia/Ukraine conflict, supply chain disruptions, inflation and climate change; Risk factors relating to these events that are specific to your company; ESG disclosures and related controls and procedures; Old and new CDIs clarifying non-GAAP reporting in MD&A; MD&A developments and focus on known trends and uncertainties; FASB’s proposed changes to segment reporting; SEC enforcement focus on loss contingency disclosure; Considerations for the recently adopted SEC clawback rule and, required EDGAR submission of “Glossy” Annual Reports to Shareholders and 10-K “Wraps”.

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