When it first proposed disclosure of critical audit matters in auditors’ reports back in August 2013, the PCAOB faced an outcry. Now the regulator is making a second attempt, emphasizin...
At annual meetings so far this year, investors have already voted on more than 30 shareholder proposals asking companies to make proxy access rights available to shareholders who have own...
A recent Semler Brossy report that examined supplementary proxy materials on say-on-pay proposals since 2011 found no material impact on the vote outcome for companies that made those fil...
We are in the busiest annual meeting week of the year, with 350 meetings expected to take place during this week alone, making it the appropriate time to examine how investors view voting...
In our prior posts here and here, we considered certain aspects of the SEC concept release that asks for comments on changes to Regulation S-K disclosure. In this last post, we look at th...
As previously discussed in our prior post, the SEC concept release on Regulation S-K encourages interested parties to comment on all aspects of business and financial rules that govern co...
The SEC concept release on the business and financial disclosure requirements in Regulation S-K is a whopping 341 pages. It would be appropriate to analogize it to the size of a phone bo...
While still early in the season, two ESG proposals have passed, in an unusual level of support for those types of resolutions.
A proposal from Amalgamated Bank to enhance board diversity ...
The SEC has published a proposed Nasdaq listing standard for public comment. Comments are due 21 days after publication in the Federal Register, which occurred yesterday.
If adopted, effe...
Since the SEC staff substantially narrowed the use of Rule 14a-8(i)(9) as a basis to exclude shareholder proposals in Staff Legal Bulletin 14H back in October 2015, which we previously di...
