Carlos E. Juarez

Subscribe to Carlos E. Juarez's Posts

Carlos Juarez is an Associate* in Mayer Brown's New York office and a member of the Capital Markets practice.

*Not admitted in New York. Practicing under the supervision of firm principals. 

Follow:Carlos E.'s Linkedin Profile

In the keynote address at the John L. Weinberg Center for Corporate Governance’s 25th Anniversary Gala, Securities and Exchange Commission (“SEC”) Chair Paul Atkins noted that the number of exchange-listed companies has declined in recent years and outlined a three-part agenda aimed at making the US public markets more attractive to companies, including (1) simplifying…

Calls to consider the frequency of corporate reporting have resurfaced, driven by a rulemaking petition from the Long-Term Stock Exchange, the President’s social media posts, and remarks by SEC Chair Atkins.

On September 30, 2025, the Long-Term Stock Exchange (the “LTSE”) filed a rulemaking petition with the Securities and Exchange Commission (the “SEC” or the…

EY’s recent SEC Reporting Update highlights 2025 trends in comment letters issued by the staff of the Securities and Exchange Commission (the “Staff”) to registrants about disclosures in their periodic filings.  The survey found that the volume of comment letters issued in the past year (ended June 30, 2025) declined, reversing the elevated volumes of…

The California Air Resources Board (CARB) released a preliminary list of over 4,000 companies required to begin reporting under California’s new climate disclosure laws, Senate Bill (SB) 253 and SB 261. Signed into law just over a year ago, the laws apply broadly to large companies doing business in California, regardless of where they…

In March 2024, the Securities and Exchange Commission (the “SEC” or the “Commission”) adopted rules entitled The Enhancement and Standardization of Climate-Related Disclosures for Investors (the “Rules”), intended to standardize how public companies report material climate-related risks and greenhouse gas emissions. However, the Rules were almost immediately the subject of litigation, which was subsequently consolidated in…

For the first time in six years, no environmental shareholder proposals received majority support during the 2025 U.S. proxy season.  Data compiled by the Conference Board and Esgauge, reported by the Financial Times, indicates that both the number of environmental proposals filed and the level of shareholder support for them declined significantly this year.…

On September 3, 2025, Nasdaq filed two rule proposals with the Securities and Exchange Commission (SEC) to amend its initial and continuing listing standards.  The first proposal would increase minimum requirements for public float and capital raised in IPOs and establish new suspension and delisting procedures for issuers that fail to meet Nasdaq’s continued listing…

Delaware Governor Matt Meyer signed Senate Bill 21 (“SB 21”) into law Tuesday night, pushing forward a measure that has drawn strong criticism from shareholder and consumer advocacy groups.

The bill made its way to the governor’s desk after a debate in the House, where it passed with a 32 to 7 vote and two members…

During the Practising Law Institute’s 56th Annual Institute on Securities Regulation, Securities and Exchange Commission’s Division of Corporation Finance (the “Division”) Deputy Director for Disclosure Operations Cicely Lamothe shared valuable insights on implementation of the SEC’s pay versus performance (PvP) rules.  The SEC adopted these rules in 2022, which require disclosure of five years of…

The Financial Accounting Standards Board (the “FASB”) recently completed an update to its Conceptual Framework for Financial Reporting (the “Framework”).  The Framework is a body of interrelated objectives and fundamentals that provides the FASB with guidance as it sets standards for financial accounting and reporting. The update marks the end of a significant project that began…