SEC Compliance Archives - MyLogIQ Insights

Evolving Financial Footnote Trends in the Russell 3000: Insights from the CompanyIQ® Platform
September 2025September 30, 2025

Financial footnotes remain a cornerstone of corporate transparency, offering investors, regulators, and stakeholders critical context behind the numbers in annual 10-K reports and quarterly 10-Q filings. MyLogIQ, through its CompanyIQ® platform, has released the latest Financial Footnotes in the Russell 3000 (R3000) Report, providing a comprehensive analysis of disclosure patterns across U.S. public companies. Core…

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Tariffs as a Risk Factor
April 2025August 14, 2025

With the Trump administration’s April 2, 2025 announcement of far-reaching tariffs, it is not surprising that more companies in the Russell 3000 index are concerned about their impact on financial performance. A CompanyIQ® review of 10-K filings in the first quarter of 2024 compared to 2025, prior to yesterday’s imposition of the new tariffs, indicate…

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Update 2: An Analysis of Climate-Related Comment Letters Themes – June 2024
June 2024August 14, 2025

This paper provides an update on ESG disclosures, more specifically environment and climate-related risks and opportunities. This analysis is based on a review of Securities and Exchange Commission (SEC) Comment Letters that were sent to U.S. public companies from July 2021 to May 2024. Our original December 2022 report covered July 2021 to January 2023…

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Supply Chain Financing in the S&P 500
June 2024August 14, 2025

Supply chain financing, SCF, is a financing and accounting tool that businesses use to help with cash flow by extending payment terms with suppliers. As a part of these financing agreements, banks provide funding to pay a company’s supplier of goods and services. In exchange, the supplier agrees to receiving less money in exchange for…

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Segment Reporting Comment Letter Trends
November 2023August 14, 2025

With segment reporting an ongoing area of concern for the SEC, this report reviews segment reporting comment letter trends. With the expected adoption before the end of calendar year 2023 or Q1 2024 of a significant update to segment reporting requirements by FASB, knowing what the SEC is focusing on can help public companies stay…

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In Depth: Non-GAAP Question 100.04 Comment Letters
July 2023August 14, 2025

Clear, consistent, and comparable presentation of a company’s financial condition is a hallmark of transparency in U.S. trading markets. Thus, regulatory attention often focuses on instances where companies stray from using generally accepted accounting principles (GAAP) and report non-GAAP measures in financial statement filings with the U.S. Securities and Exchange Commission (SEC). The SEC’s December…

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A Survey of Non-GAAP Comment Letters
June 2023August 14, 2025

This report reviews recently released U.S. Securities and Exchange Commission (SEC) comment letters related to the use of non-generally accepted accounting principles (non-GAAP) financial measures in mandated financial reporting for U.S. publicly traded companies. To help provide compliance guidance, this report provides excerpts of SEC staff comment letters related to topics discussed as questions in…

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Update: An Analysis of of Climate-Related Comment Letter Themes
February 2023August 14, 2025

This updated report provides a roadmap for improving environmental, social, and governance (ESG) disclosures related to environment and climate change risks and opportunities. This guidance is based on an analysis of Securities and Exchange Commission (SEC) comment letters that were sent to 10-K and 20-F annual report filers from July 2021 to January 2023. While…

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Trends in Human Capital 10-K Disclosures
December 2022August 14, 2025

With the U.S. Securities and Exchange Commission (SEC) signaling a possible enhanced focus on the social pillar of environmental, social, and governance (ESG) initiatives among U.S. public companies and two years after the SEC’s 2020 update to human capital disclosure rules, we analyzed the 10-K filings of Russell 3000 (R3000) companies to see what they…

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Climate-Related Comment Letter Themes
December 2022August 14, 2025

Using data from the MyLogIQ CompanyIQ SEC Comment Letters research platform, MyLogIQ and CFGI analyzed SEC staff comment letters to public companies over the past 18 months. We found that within their ESG-related review, there were 11 climate-related themes that they focused on for 10-K and 20-F annual reports. This joint report identifies the frequency…

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