6,107 results found

Commissioner Crenshaw taps into a growing concern regarding the lack of clear guidelines and accountability for sustainability pledges.

In remarks at the Council of Institutional Investors Spring Conference, SEC Commissioner Hester Peirce highlighted developments in the proxy system, touching on disclosure reform efforts...

SEC Commissioner Robert Jackson examined the governance of companies with perpetual dual-class stock ownership structures.

On January 30, 2020, the SEC issued Guidance on the use of key performance indicators and metrics in MD&A.

Jina Choi spoke to the Financial Times about the U.S. Securities and Exchange Commission (SEC) enforcement division sending document requests, including subpoenas...

In August 2015, the SEC adopted its final pay ratio disclosure rules, implementing the pay ratio disclosure requirement in the Dodd-Frank Wall Street Reform and Consumer Protection Act (the "Rules").

The SEC released interpretive guidance on compliance with the pay ratio disclosure rule, which mandates that companies begin filing reports in early 2018 (for fiscal year 2017).

The proposed regulations, found in Release No. 34-74835, require a registrant to disclose executive pay and performance information for itself and companies in its peer group, and would not apply to "emerging growth companies".

At an open meeting today, the SEC voted to issue a request for comment on the disclosures required by Industry Guide 3, which applies to the description of business portions of bank holding...

The U.S. Securities and Exchange Commission ("SEC") is scrutinizing the methodologies and criteria of investment funds that embrace environmental, social, and governance ("ESG")

On 25 August 2016 the SEC issued a request for public input regarding the modernisation and simplification of Items 401 through 407 of Regulation S-K...

On July 2, 2012, the U.S. Securities and Exchange Commission (SEC) announced that it will likely vote on August 22, 2012, to finalize a contentious rule that would require public companies to fully disclose whether they produce or use designated "conflict minerals" (tantalum, tin, gold or tungsten) mined or sourced in the Democratic Republic of the Congo or any adjoining country.

The SEC's Division of Corporation Finance has announced it will no longer respond to no-action requests regarding shareholder proposals under Rule 14a-8, marking a significant shift in how companies handle proxy statement exclusions. This policy change, effective immediately, eliminates the Staff's intermediary role between companies and shareholder proponents. Companies preparing for the 2026-2027 proxy season must now navigate proposal exclusions without SEC Staff guidance, fundamentally altering the shar

This is particularly the case where the health system's overall "D&O" coverage may be less than comprehensive.

The United Brotherhood of Carpenters Pension Fund has announced plans to request that the full SEC reconsider a series of recent no-action letters issued by the staff of the SEC's Division of Corporation Finance (Staff) allowing companies to omit the Carpenters' proposals regarding mandatory audit firm rotation.

Shearman & Sterling released the 17th Annual Corporate Governance & Executive Compensation Survey, featuring a special focus on Environmental, Social and Governance (ESG) issues.

As discussed in our November 14, 2017 blog post, Thanksgiving Tax Frenzy – New Tax Bill Proposes Executive Compensation Changes That Could Derail Deferred Compensation and Stock Options ...