Governance Oversight Retrospective Briefing — December 1, 2021
SEC disclosure reforms, EU data governance proposals, and global sustainability standards from 2020–2021 still anchor Zeph Tech board briefings.
Corporate governance regulators in 2020–2021 expanded disclosure, ownership transparency, and sustainability expectations. Zeph Tech still relies on these milestones when advising boards on reporting cadence and control design.
- 26 Aug 2020 — SEC modernization of Regulation S-K Items 101, 103, and 105. The rulemaking rewrote business, legal proceedings, and risk factor disclosures, giving issuers principles-based flexibility paired with materiality guardrails.
- 25 Nov 2020 — European Commission Data Governance Act proposal. The DGA introduced EU data intermediary registration, public sector reuse controls, and data altruism obligations that underpin Zeph Tech data-sharing engagements.
- 01 Jan 2021 — Corporate Transparency Act. The law mandated beneficial ownership reporting to FinCEN, forcing private companies to design entity data controls ahead of implementation.
- 21 Apr 2021 — Corporate Sustainability Reporting Directive proposal. The CSRD expanded audit requirements, double materiality, and digital tagging for EU sustainability statements.
- 06 Aug 2021 — SEC approval of Nasdaq board diversity rules. The order required Nasdaq-listed companies to disclose board demographics and, absent minimum diversity, explain remediation plans.
- 03 Nov 2021 — IFRS Foundation launches the International Sustainability Standards Board. The ISSB announcement consolidated global sustainability disclosure standards under a single governance body.
These actions continue to inform Zeph Tech governance readiness playbooks, particularly when aligning SEC, EU, and IFRS reporting regimes for multinational leadership teams.