--- ticker: CTVA company: CTVA filing_type: 10-K year_current: 2025 year_prior: 2024 risks_added: 2 risks_removed: 0 risks_modified: 2 risks_unchanged: 25 source: SEC EDGAR url: https://riskdiff.com/ctva/2025-vs-2024/ markdown_url: https://riskdiff.com/ctva/2025-vs-2024/index.md generated: 2026-06-01 --- # CTVA: 10-K Risk Factor Changes 2025 vs 2024 > Source: U.S. Securities and Exchange Commission (EDGAR) > Generated: 2026-06-01 > All data extracted directly from official filings. No hallucinated content. ## Summary | Status | Count | |--------|-------| | New risks added | 2 | | Risks removed | 0 | | Risks modified | 2 | | Unchanged | 25 | --- ## New in Current Filing: EIDP has identified a material weakness in its internal control over financial reporting, which could negatively impact the accurate and timely reporting of its results of operations and financial condition. As described in the EIDP Management's Report on Internal Control over Financial Reporting within this Annual Report on Form 10-K, the management of EIDP identified a material weakness in its internal control over financial reporting with respect to the appropriate classification of the cash flows covering intercompany activities with Corteva, Inc., which resulted in the restatement of EIDP's Consolidated Statements of Cash Flows within its financial statements for the year ending 2023 and a material misclassification of the Consolidated Statements of Cash Flows for each of the three subsequent quarters in 2024. While EIDP has developed a remediation plan, it will not be able to conclude whether the remediation of the material weakness was successful until sufficient time has passed to allow management to test the design and operational effectiveness of its enhanced controls. Not fully remediating the material weakness or identifying additional control weaknesses, could result in additional accounting errors or reporting delays that may negatively impact a company's reputation or reduce its stock price. --- ## New in Current Filing: DuPont is currently disputing with Corteva certain provisions of the Separation Agreement and Tax Matters Agreement. As discussed further in Note 16 - Commitments and Contingent Liabilities, to the Consolidated Financial Statements, Corteva is engaging in a dispute resolution process with DuPont related to tax indemnification liabilities and the classification of potential liabilities from certain non-PFAS related disputes. Additional disputes between DuPont and Corteva may arise in the future. If these disputes are not resolved favorably for Corteva, there could be significant impacts to the current carrying value of its indemnification liabilities and cost sharing obligation under the Separation Agreement and the Tax Matters Agreement. 22 22 22 Table Of ContentsPart IITEM 1A. RISK FACTORS, continued Table Of Contents Part I ITEM 1A. RISK FACTORS, continued --- ## Modified: Failure to effectively manage acquisitions, divestitures, strategic investments, restructurings, cost savings initiatives and other portfolio actions may not have the results anticipated. **Key changes:** - Reworded sentence: "From time-to-time, Corteva evaluates acquisition candidates that may strategically fit Corteva's business and/or growth objectives, along with making investments in strategic technologies through its Corteva Catalyst platform." - Reworded sentence: "In addition, if the execution of these transactions, investments, or portfolio actions is not successful, it could adversely impact Corteva's financial condition, cash flows and results of operations." **Prior (2024):** From time to time Corteva evaluates acquisition candidates that may strategically fit Corteva's business and/or growth objectives. If Corteva is unable to successfully integrate and develop acquired businesses, including its acquisitions and growth in biologicals, Corteva could fail to achieve expected increases in revenues and operating results, as well as anticipated synergies and cost savings which could have a material adverse effect on Corteva's financial results. Corteva continually reviews its portfolio of assets for contributions to its objectives and alignment with its strategy. However, Corteva may not be successful in separating underperforming or non-strategic assets and gains or losses on the divestiture of, or lost operating income from, such assets, which may affect Corteva's earnings. Moreover, Corteva might incur asset impairment charges related to acquisitions or divestitures that reduce its earnings. In addition, if the execution of these transactions, initiatives, or portfolio actions is not successful, it could adversely impact Corteva's financial condition, cash flows and results of operations. **Current (2025):** From time-to-time, Corteva evaluates acquisition candidates that may strategically fit Corteva's business and/or growth objectives, along with making investments in strategic technologies through its Corteva Catalyst platform. If Corteva is unable to successfully integrate and develop acquired businesses, including its growth in biologicals, Corteva could fail to achieve expected increases in revenues and operating results, as well as anticipated investment returns, synergies and cost savings, which could have a material adverse effect on Corteva's financial results. Corteva continually reviews its portfolio of assets for contributions to its objectives and alignment with its strategy. However, Corteva may not be successful in separating underperforming or non-strategic assets and gains or losses on the divestiture of, or lost operating income from, such assets, which may affect Corteva's earnings. Moreover, Corteva might incur asset impairment charges related to acquisitions or divestitures that reduce its earnings. In addition, if the execution of these transactions, investments, or portfolio actions is not successful, it could adversely impact Corteva's financial condition, cash flows and results of operations. 18 18 18 Table Of ContentsPart IITEM 1A. RISK FACTORS, continued Table Of Contents Part I ITEM 1A. RISK FACTORS, continued --- ## Modified: Sentiment towards sustainability matters could adversely affect our stock price, results of operations, and access to capital. **Key changes:** - Reworded sentence: "Corteva has established certain strategies, commitments and initiatives as part of its sustainability programs." **Prior (2024):** Since 2020, Corteva has maintained certain commitments, aspirations, targets and initiatives as part of its sustainability programs. Execution of these strategies and the achievements of Corteva's sustainability aspirations and goals are subject to risk and uncertainties, many of which are out of its control. Failure to achieve its sustainability aspirations and goals within the currently projected costs and expected timeframes could damage Corteva's reputation, customer and investor relationships, or its access to financing. Further, given investors' increased focus related to sustainability matters, such a failure could cause stockholders to reduce their ownership holdings, all of which, in turn could adversely affect Corteva's business, financial condition, results of operations and cash flows and reduce its stock price. 19 19 19 Table Of ContentsPart IITEM 1A. RISK FACTORS, continued Table Of Contents Part I ITEM 1A. RISK FACTORS, continued **Current (2025):** Corteva has established certain strategies, commitments and initiatives as part of its sustainability programs. Execution of these strategies and the achievements of Corteva's sustainability commitments are subject to certain risk and uncertainties, including regulatory action or inaction, changes in public or investor sentiment, and resource availability, many of which are out of its control. Failure to achieve its sustainability commitments within the expected timeframes and cost effectively could damage Corteva's reputation, customer and investor relationships, or its access to financing. Further, dissatisfaction with such a failure could cause stockholders to reduce their ownership holdings, all of which, in turn could adversely affect Corteva's business, financial condition, results of operations and cash flows and reduce its stock price. --- *Data sourced from SEC EDGAR. Last updated 2026-06-01.*