Extract to table

Under this prong, the issuer need not identify every factor that could cause actual results to differ; however, the cautionary language must be "substantive and tailored to the specific future projections, estimates, or opinions" at issue

Courts applying the doctrine have emphasized that the cautionary language must be "tailored to the specific risk" and must identify factors that are actually relevant to the forward-looking statement at issue

Several questions must be addressed through the ESG Data Verification Checklist and the due diligence process: • Methodology

This is the classic selective disclosure or half-truth theory of liability: an issuer that chooses to speak on a topic must speak fully and not omit material countervailing facts

Dunmore's operations on OML 47 and OML 63 may be subject to pending or anticipated claims, regulatory proceedings, or community grievances that, if material, must be disclosed alongside the positive community development narrative

The cautionary language must identify the "important factors" that could cause actual results to differ materially from those projected or implied by the forward-looking statement, and those factors must be substantive and relevant, not merely hypothetical