The sustainability reporting landscape is shifting — quietly, but decisively

The UK’s sustainability reporting framework is on the cusp of its most significant evolution since the introduction of TCFD-aligned disclosures.

Private equity (PE) continues to be a cornerstone of global M&A and capital markets, shaping how businesses operate, grow, and transform.

On December 18, 2025, President Trump signed the National Defense Authorization Act for Fiscal Year 2026 (the NDAA). As a result, Section 16 of the U.S.

The CIMA Annual Conference 2025 in Hong Kong on 24 November brought together nearly 300 influential finance leaders, including CGMA and AICPA members, to explore how AI and emerging technologies are reshaping enterprise finance.

As the 2025 reporting season approaches, foreign private issuers (FPIs) are navigating a landscape shaped by evolving SEC mandates, global climate regulations, and heightened investor scrutiny.

On 28 October 2025, DFIN proudly partnered with the London Stock Exchange Group (LSEG) in Singapore to support the Asia Pacific Capital Markets Forum. This influential event brought together leading voices from Ashurst, Peel Hunt, and DFIN, alongside special guest Eben Upton, CEO of Raspberry Pi, to explore why London continues to be a compelling venue for Asia Pacific companies seeking global capital access.

Featured speakers:

Publicly traded companies are subject to SEC requirements, such as regulations that mandate certain types of financial reporting and disclosures. These include the Schedule 13D and 13G forms, which are required when an investor becomes a beneficial owner of 5% or more of a public company's stock. Although these disclosures are triggered by the same type of event, the requirements for each differ based on the investor’s intent.

The SEC Form F-4 is a type of registration statement that foreign companies or foreign private issuers must file in order to register certain types of transaction-driven securities for trading on US exchanges. This registration statement is also used for disclosures around mergers and acquisitions when a company is located outside the US.

Companies headquartered outside the US can list securities for sale on US exchanges with certain preconditions. One of these is filing a Form F-3 with the Securities and Exchange Commission (SEC). The form F-3 is intended to capture information for US investors about a foreign company that they would otherwise have access to if it were a domestic company, namely basic information about company finances and governance.