2024 Reporting Cycle: Form 20-F Amendments and Trends to Consider

The Linklaters US SEC Transactions and Compliance group has published its annual update on Form 20-F amendments and disclosure trends. 

The 2024 annual reporting cycle will be an unusual one for public companies, who will be preparing their annual reports on Form 20-F in the transition between two significantly different U.S. Presidential administrations. Among other things, our update covers the transition to the second Trump administration, Rule 10b5-1 plans, cybersecurity disclosure, and the status of legal challenges to various SEC rules.  

Key areas of disclosure focus

• Transition to a second Trump administration
• Rule 10b5-1 plans and insider trading
• Cybersecurity
• Nasdaq board diversity rules
• Share repurchase disclosure rules
• Climate disclosure rules
• Greenwashing
• AI washing
• Compensation clawbacks
• Changes to EDGAR access
• Form SD – Resource extraction disclosure
• Non-GAAP financial measures
• Disclosures made in earnings calls
• China-specific disclosures

Download our full release on Form 20-F amendments and trends to consider during the 2024 reporting cycle.