Category: The Disclosure Process

In this 9-minute video, Workiva’s Josh Gertsch discusses: Why should lawyers be aware of Workiva? How does the Workiva platform work for deals? How does the Workiva platform work for proxies? How does Workiva work with Labrador to assist companies…
I just blogged about 9 things you should know about the 50 year history behind the “Corporation Finance Interpretations,” formerly known as the “Compliance and Disclosure Interpretations” – so that the “CDIs” are now known as the “CFIs.” Below is…
As part of our blog series based on this great panel – featuring WilmerHale’s Lily Brown and Edward Jones’ Keir Gumbs – here’s a blog that addresses the question of: “How much do you think about design when you draft?…
Here are the key takeaways from this report from Glass Lewis analyzing the latest board composition disclosures: Compared to 2024, there were slight increases in board independence (77.5%) and the presence of an independent chair (44.9%) In response to ongoing…
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…
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…
Following up on last week’s blog about the beginning steps with Workiva you didn’t expect, here are questions that Labrador often gets from companies using Workiva for their proxy for the first time: 1. Why does my PDF look great…
Some people are considering using Workiva for the first time for their proxy. Most users expect to just “upload a draft,” but Workiva’s architecture requires some upfront structural thinking. Here are a few things to consider along those lines, gleaned…
Recently, I asked Freshfields’ Pam Marcogliese, DLA Piper’s Sanjay Shirodkar, and Compensia’s Mark Borges the question of “What do you consider to be good disclosure?” Here’s a summary of their answers from those videos: Pam Marcogliese notes that good disclosure…
Earlier this week, Corp Fin caused a stir when it issued this statement saying that it won’t respond to no-action requests – at least until September 30, 2026 – unless a company is seeking relief under Rule 14a-8(i)(1)’s “not a…
Last week, Labrador released this 5-page report with proxy season trends. One area covered by this report is how shareholder proposals focusing on governance issues fared this year. There were essentially the same number of these proposals voted upon compared…
The recent policy survey results from Glass Lewis reveals that there is a significant gap between investor and non-investor views on how the impact of tariffs should be accounted for in executive pay outcomes. While a significant portion of both…
During this past proxy season, many companies made significant changes in the way that they disclosed information about their board diversity-related policies and considerations. The recent policy survey results from Glass Lewis about how investors view board diversity is interesting.…

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