As the SEC looks to reform its disclosure requirements – using “materiality” as the North Star as SEC Chairman Paul Atkins recently noted in a speech – it got me thinking about the judicial interpretation of materiality harkening back to…
One challenge that sometimes happens as part of a company’s drafting process is when the compensation group is working off kilter a little bit from the rest of the drafting team.
The problem arises due to a timing difference. The…
As the SEC looks to reform its disclosure requirements – using “materiality” as the North Star as SEC Chairman Paul Atkins recently noted in a speech – it got me thinking about the judicial interpretation of materiality harkening back to…
Many people are putting pen to paper in response to the SEC’s recent solicitation of comment about the entirety of Regulation S-K. SEC Chairman Paul Atkins delivered some related commentary on this project just yesterday. Here are the comments from…
Recently, I talked to CII’s Bob McCormick on Labrador’s “Proxy Disclosure Forum” about what investors want from proxy disclosure now. The key takeaways included:
Institutional Investors Still Care About Quality Disclosure: Despite recent SEC developments leading to fewer included shareholder…
It should be no surprise that this year’s hot topic for the proxy appears to be AI-related. I say it should be no surprise because AI is becoming a game-changer for so many things in so many facets of our…
When Labrador’s Workiva experts talk to people about what can they do to help them the most, the answer always resoundingly is “how can you help me save time?” Given that efficiency in Workiva comes from the credo of “linking…
Here’s an excerpt from this 13-page report about shareholder engagement disclosures penned by Labrador’s Cécile Linares (the report contains numerous disclosure examples):
“In a time of regulatory caution and shifting investor behavior, transparency in shareholder engagement remains essential. By refining…
