This post was authored by Jenny Zook, Reference and Instructional Services Librarian at the UW Law School Library.
SEC has adopted a final rule requiring public companies to include hyperlinks in their exhibit index, making it easier for investors to locate previously filed exhibits. According to the SEC, there was overwhelming support for this final rule. Previous to the new rule, to locate a filing, investors had to find the exhibit index to a registrants SEC filings, which, more often than not, was incorporated by reference. Embedding a link directly to the filing is a common sense amendment to the disclosure rules that will speed up the process for investors.
For more information on the SEC ruling see Reuters: SEC adopts rules requiring hyperlinks for corporate exhibits.
For other resources and more information, also see Practical Law: SEC Adopts Final Rules to Require Hyperlinks to Exhibit in Filings