You probably wouldn’t think that the relationship game is an integral part of drafting good disclosure. But it is. Without solid relationships, people you rely upon – both inside the company and outside – might not be comfortable bringing something…

Disclosure over executive security arrangements continues to be in the spotlight, with SEC Chairman Paul Atkins recently stating that the modernization of Item 402 of Regulation S-K likely will include tackling this topic. Some companies argue that executive security expenses…