Since 1982, Regulation S-K has been the Commission’s central repository for filer disclosure requirements outside of the financial statements. Over the past forty-plus years, that repository has grown from the size of a gym locker to the size of an …
Few business leaders have experienced the scope, complexity, and combination of issues facing companies today. Disruption, volatility, and uncertainty will continue to test board agendas in 2026, upending the assumptions that have long driven corporate …
Key Takeaways: As the year draws to a close, public companies with a calendar year-end are once again turning their focus to the upcoming annual reporting season. In this In Depth, we outline key considerations for public companies when preparing their …
On November 26, 2025, Vice Chancellor Fioravanti issued a 75-page opinion dismissing plaintiffs’ complaint in DrugCrafters, L.P., et al. v. Loh, et al., C.A. No. 2024-0111-PAF. The action was brought by former Paratek Pharmaceuticals (“Paratek” or the “ …
Dear Chairman Atkins: I am writing on behalf of the Council of Institutional Investors (CII). CII is a nonprofit, nonpartisan association of United States (U.S.) public, corporate and union employee benefit funds, other employee benefit plans, state, and …
Today, the US House of Representatives passed a bipartisan capital formation bill, H.R. 3383 or the Incentivizing New Ventures and Economic Strength Through Capital Formation (“INVEST”) Act of 2025, 302 to 123. Announced by the US House Committee on …
We examine one of the most significant developments in U.S. capital markets: the rise of dual-class share (DCS) structures in initial public offerings. In the mid-1990s, only a small fraction of IPOs used dual-class; in recent years the figure has hovered …
Posted by David A. Bell, Ran Ben-Tzur, and Elizabeth Gartland, Fenwick & West LLP, on Friday, January 2, 2026 Posted by Morton Pierce, Michael P. Sternheim, and Colum J. Weiden, Fried, Frank, Harris, Shriver & Jacobson LLP, on Monday, January 5, …
As companies, investors and regulators celebrate the new year, changes are already underway for the 2026 proxy season: The Wall Street Journal has reported that JPMorgan Chase’s asset-management unit is cutting ties with proxy advisory firms and will use …
What You Need To Know Glass Lewis has released its 2026 Benchmark Policy Guidelines, with “noteworthy revisions” focused on mandatory arbitration provisions and pay-for-performance methodology, as well as clarifying amendments to the sections dealing with …
INTRODUCTION GECN Group conducts annual research on global trends in executive compensation and governance across leading economies on five continents. This year’s research considers how CEO compensation and incentive structures are shaped by both local …
For years, boards, investors, and firms have said that people are a firm’s most important asset. Today, that claim is increasingly reflected in governance decisions, with boards routinely discussing workforce strategy alongside capital allocation, …
The evolution of the institutional investor landscape The OECD Institutional Investor Engagement and Stewardship report examines how institutional investors engage with listed companies and how effective stewardship can strengthen the long-term efficiency …
Wilson Sonsini Goodrich & Rosati is pleased to present our 2025 Silicon Valley 150 Corporate Governance Report, which analyzes the corporate governance practices and disclosures of Silicon Valley’s largest public companies based on reviews of proxy …
The shareholder proposal process is under renewed scrutiny. Critics argue that Rule 14a-8 has been captured by a small group of activist proponents pursuing agendas unrelated to shareholder value, while defenders characterize recent regulatory reforms as …
2025 has been one of the busiest years on record for shareholder activism, with Barclays recently reporting a nearly 20% increase in activist campaigns over the long-term average. [1] Amidst this overall uptick, there were several notable developments, …
Key Takeaways: On November 17, 2025, the U.S. Securities and Exchange Commission’s (the “SEC”) Division of Examinations (the “Division”) released its 2026 Examination Priorities (the “Priorities”). As in prior years, the Priorities provide insight into …
Key Points The Trump administration and the SEC say they want to eliminate the need for quarterly financial reports by public companies, a move that would reduce the regulatory burden on companies and encourage more long-term thinking. But a number of …
Posted by the Harvard Law School Forum on Corporate Governance, on Friday, January 2, 2026 Editor's Note: This roundup contains a collection of the posts published on the Forum during the week of December 26-Jan 1, 2026 Posted by Leor Landa, Andrew M. …
What You Need To Know Institutional Shareholder Services (ISS) has released its benchmark voting policy updates for 2026, with notable shifts in board accountability for capital structures and responsiveness, executive compensation assessments, evaluation …
01 days 15:08:07
