Disclosure · 83 filers

Restatement

83 companies wrote this into a filing in the last 7 days, up from 57. Below: which of them, and what the corpus says they now owe.

Updated

83filers, current period
57the period before
3controls it touches
3frameworks

The long view

Filings containing this phrase, every month since 2008. The last point is the current month and is still filling, so it always looks lower than it will be.

 
05301,060
2008 peak 1,060 in November 2021 2026

Who disclosed it

From SEC full-text search over 8-K filings. Every row links to the filing itself.

CompanyFormFiled
CONSTELLATION BRANDS, INC. STZ8-K2026-07-24filing
CHAIN BRIDGE BANCORP INC CBNA8-K2026-07-20filing
Limbach Holdings, Inc. LMB8-K2026-07-24filing
Hercules Capital, Inc.8-K2026-07-24filing
Serina Therapeutics, Inc. SER8-K2026-07-23filing
GAP INC GAP8-K2026-07-21filing
STAG Industrial, Inc. STAG8-K2026-07-22filing
John Deere Receivables LLC8-K2026-07-22filing
John Deere Owner Trust 2026-B8-K2026-07-22filing
TOYOTA AUTO FINANCE RECEIVABLES LLC8-K2026-07-21filing
Toyota Auto Receivables 2026-C Owner Trust8-K2026-07-21filing
T Series BDC LLC8-K2026-07-20filing

The full search on EDGAR

How it actually arrives

An 8-K's meaning is in its item number, not its text. These are the items the filings containing this phrase were filed under. The first group is something that happened to the company. The second is the phrase turning up in the ordinary course of reporting, most often in an earnings release, which is a very different thing and is usually the larger number.

Filed because something happened Companies
Director or officer departure
Item 5.02
340
Other material event
Item 8.01
225
Financial statements no longer reliable
Item 4.02
27
Delisting or listing rule failure
Item 3.01
19
Change of accountant
Item 4.01
15
Bankruptcy or receivership
Item 1.03
4
Mentioned in routine reporting Companies
Financial statements and exhibits
Item 9.01
981
Entry into a material agreement
Item 1.01
632
Shareholder vote
Item 5.07
281
Regulation FD disclosure
Item 7.01
221
Completion of an acquisition
Item 2.01
68
Results of operations, the earnings release
Item 2.02
66

This is why a headline count on its own overstates the case. Where the routine number dominates, the phrase is being tracked as language rather than as events.

Which industries file it

Companies grouped by the industry classification on their own filing. A count, not a survey.

IndustryCompanies
Chemicals and pharmaceuticals131
Holding and investment offices117
Software and IT services71
Banking66
Instruments and medical devices60
Electronics and electrical equipment54
Mining and extraction50
Industrial machinery47
Utilities39
Retail38

What it obligates

Our corpus holds 3 controls across 3 frameworks whose text speaks to this. Not a judgement: these controls say so, and each is one lookup from its source document. Ordered by how much each framework has to say about it, so the one that will cost you the most work is first. Every name opens that framework in the corpus.

FrameworkControls
ISSB Standards verified
International
1
SASB Standards verified
International
1
GHG Protocol verified
International
1

What an auditor will ask you to produce

The artefacts named on those controls, most frequently cited first.

How it usually fails

Recorded when each control was verified against its source. This is where programmes that think they are covered turn out not to be.

Where this comes from

The left half is public record: SEC full-text search over 8-K filings, counted across a 7 day window against the equivalent window before it. You can check every row.

The right half is ours: 723 frameworks and 20,473 controls, 531 of those frameworks verified against their source documents, with the auditor evidence and common failure modes recorded control by control. Controls appear here because their own text names this term.

Today's edition · How programmes fail · The obligation index