Practical Analysis

Given that proxies are increasingly visual, this presents challenges when working on your proxy within Workiva. “Design” in Workiva has specific rules to avoid Edgar filing errors that you should be aware of, including: 1. The “Blurry Image” Trap: Users often…

The Disclosure Process

The Comp Team & Disclosure Drafters: Better Alignment of the Disclosure Process

November 6, 2023

One challenge that sometimes happens as part of a company’s drafting process is when the compensation group is working off kilter a little bit from the rest of the drafting team. The problem arises due to a timing difference. The…

Good Disclosure Examples

Workiva: Common Snafus with Graphics

March 9, 2026

The Disclosure Process

“Executive Security” Disclosure: State of Play

March 4, 2026

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…

The Transparency Journey

Early Trends from This Proxy Season

March 2, 2026

Here’s a summary of this report from ISS-Corporate about the key themes and trends for this proxy season so far: The SEC’s overhaul of the shareholder proposal process in its November 17th statement has shifted power to companies, empowering them…

The Transparency Awards

Living in a “Materiality” World

February 25, 2026

My good friend – Gunster’s Bob Lamm – wrote this great blog five years ago worth repeating since we’ve been talking “materiality” in this blog lately. Here’s what Bob wrote back then: “My apologies to those of you who thought…

The Transparency Journey

Who’s a “Reasonable Investor” When the Investors Are AI Agents?

February 23, 2026

As the SEC looks to reform its disclosure requirements – using “materiality” as the North Star as SEC Chairman Paul Atkins recently noted in a speech – it got me thinking about the judicial interpretation of materiality harkening back to…

The Transparency Journey

The SEC’s S-K Project: More Priniciples-Based Disclosure Requirements?

February 18, 2026

Many people are putting pen to paper in response to the SEC’s recent solicitation of comment about the entirety of Regulation S-K. SEC Chairman Paul Atkins delivered some related commentary on this project just yesterday. Here are the comments from…

Practical Analysis

Workiva: Common Snafus with Graphics