The UK Serious Fraud Office ("SFO") has had significant problems with disclosure in its complex criminal investigations. The question has to be asked: is the current disclosure regime in criminal ...

When faced with allegations of securities fraud, a defendant's reliance on a robust and well-functioning disclosure process can be a powerful tool to negate scienter, i.e., fraudulent intent. Part one ...

To date, these increased E&S disclosures have been largely voluntary, as companies have responded to requests for this information from investors, interest groups, employees, and other stakeholders.