Category: Good Disclosure Examples

In this 30-page thought piece, Labrador discusses practice tips and ways to structure and present your code of conduct so that it is relevant and influential and, in turn, more effectively supports your compliance program and improves your overall messaging.…
Here is a list of 15 annual integrated reports from companies that are trying their best to be aligned – or inspired – with CSRD and ESRS, courtesy of Maria Tymtsias: 1. Metsä Group (Industry: Paper & Packaging) 2. H+H…
It might well be the case that many of you reading this don’t have any input into the IR web page at your company (or for your clients). When I was in-house, drafting the disclosure documents filed with the SEC,…
In this 12-page thought piece, Labrador discusses national and international trends on how racial and social justice movements have impacted ESG reporting best practices – including providing some good examples of recent disclosures. Labrador also offers suggestions for enhancing your…
Transparency Criteria #66 for the proxy states: “The document includes disclosure of CEO and average NEOs pay mix presented as a graphic or using other visual elements.” The “pay mix” graphic is designed to demonstrate that the CEO and other…
Following up on my recent blog about the “CD&A Executive Summary,” understanding the elements of a compensation program are so crucial that a good proxy summarizes this information at the outset. A reader wants to know what your elements are,…
Transparency Criteria #63 for the proxy states: The proxy summary or CD&A executive summary includes a summary of key compensation practices and policies (what we do/don’t do, or list). As a long-time practitioner, it’s been interesting to see the phenomenal…
Since the SEC last overhauled its executive pay disclosure requirements in 2006, there’s been a slow and steady change in the ways that compensation matters have been disclosed in the proxy. One of those changes is the need for a…
At the present time, our set of transparency criteria doesn’t address the “statements in opposition” to shareholder proposals that companies include in their proxies after each shareholder proposal included in their proxy. In his recent “Shareholder Service Optimizer” article, long-time…
In this 20-page thought piece, Labrador explores different ways that companies should show off their directors, as well as show a comprehensive director nomination process, link skills to strategy, bring focus to the relevance of a director’s skill and more…
In this 14-page thought piece, Labrador explores different types of visual elements that companies have used in their ESG reports to display progress towards meeting their ESG goals. With over 50,000 US-based companies reporting under the new Corporate Sustainability Reporting…
It should be no surprise that the top question that people ask those that work at Labrador is: “What are you seeing? What are other companies doing this season?” Given that Labrador assists a good chunk of the S&P 500…
Transparency Criteria #44 for the proxy states: The document includes a dedicated section, subsection or callout discussing the board’s role in oversight of human capital management. Even though companies are required to include human capital management disclosures in their Form…
Transparency Criteria #46 for the proxy states: The document includes an ESG highlights/summary section using graphics or other visual elements. And Transparency Criteria #47-48 for the proxy states: The document provides an overview of ESG focus areas and updates on…
As I’ve blogged about before, there should be some sort of overview in the proxy about topics that are addressed in other corporate documents more thoroughly. These overviews typically cover things covered in greater detail in the Form 10-K and…

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Disclosures Related to Compliance Training
How to Manage Your Disclosure Team
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What is “Transparent Disclosure”? (And Why You Need It to Build Real Value)
Chevron’s Director Skills & Qualifications: “What the Board Is Looking For”
Prudential’s Director “Time Commitment” Disclosure