Tuesday, March 22, 2022

Russia-Ukraine: Disclosure considerations for SEC filers

By Mark S. Nelson, J.D.

Nearly a month after Russia began its invasion of Ukraine, attorneys are focused on a number of concerns for clients with material interests in the region. Risk factors, MD&A narratives, exposure to Russian oil and gas exports, and ESG implications are a few of the issues they face as they grapple with SEC compliance requirements and shareholder pressure. In this Special Report, Senior Legal Analyst Mark Nelson looks at a range of issues the war is forcing on securities practitioners.