Practical Analysis

Here’s an excerpt from this 17-page report from Glass Lewis previewing trends for this proxy season: “Upward DiscretionTowards the end of the 2025 calendar year, there was a slight uptick in the number of companies exercising upward discretion, mainly under…

The Disclosure Process

The Comp Team & Disclosure Drafters: Better Alignment of the Disclosure Process

November 6, 2023

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…

The Transparency Journey

Preseason Trends: Executive Compensation

March 18, 2026

The Transparency Journey

Four Ways That In-House Disclosure Drafters Can Use AI

March 16, 2026

With AI penetrating many facets of our lives these days, it’s inevitable that it will influence the way you work. It might be through proprietary closed-loop AI services – or it might be through open source AI platforms. Here are…

The Transparency Journey

How the Plaintiff’s Lawyers are Reading Your Proxy

March 11, 2026

Here’s an excerpt from this Wilson Sonsini memo in the section entitled “The plaintiff’s lawyers are reading: dot your “i’s” and cross your “t’s” in your proxy statement”: “We continue to see plaintiff’s lawyers reviewing preliminary and definitive proxy statements…

Good Disclosure Examples

Workiva: Common Snafus with Graphics

March 9, 2026

Given that proxies are increasingly visual, this presents challenges when working on your proxy within Workiva. “Design” in Workiva has specific rules to avoid Edgar filing errors that you should be aware of, including: 1. The “Blurry Image” Trap: Users often…

The Disclosure Process

“Executive Security” Disclosure: State of Play

March 4, 2026

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…

The Transparency Journey

Early Trends from This Proxy Season

March 2, 2026

Here’s a summary of this report from ISS-Corporate about the key themes and trends for this proxy season so far: The SEC’s overhaul of the shareholder proposal process in its November 17th statement has shifted power to companies, empowering them…

Practical Analysis

Preseason Trends: Executive Compensation