Regulation S-K - Non-Financial Statement Disclosures (17 CFR 229)

Regulation S-K, found at 17 CFR 229, sets the mandatory non-financial statement disclosure requirements for public companies filing with the SEC, covering topics such as corporate governance, executive compensation, risk factors, and other qualitative information that must accompany financial reports. It standardizes the format and content of these disclosures to promote transparency and consistency across filings.