Practical Analysis

With the proxy season in full swing, it’s a good time to take stock on what is happening on a macro level: 1. Extent of Change Has Never Been Greater – Being in the journalism biz, I used to worry…
Here’s the key takeaways from this article penned by Glass Lewis’ Sarah Wenger: U.S. investors increasingly expect board-level oversight and disclosure of AI governance, with most favoring formalized oversight structures and transparent reporting. Among S&P 100 companies, just over half…
A few weeks ago, I blogged some preseason observations from ISS-Corporate – and now we have this report from Glass Lewis with a bunch of preseason notes. Here’s an excerpt: “Proposal and Exclusion Request Volumes Key Takeaway #1: The number…
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…
Here’s an excerpt from this 17-page report from Glass Lewis previewing trends for this proxy season: “Upward DiscretionTowards the end of the 2025 calendar year, there was a slight uptick in the number of companies exercising upward discretion, mainly under…
With AI penetrating many facets of our lives these days, it’s inevitable that it will influence the way you work. It might be through proprietary closed-loop AI services – or it might be through open source AI platforms. Here are…

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Recent Posts

The Extent – and Pace – of Change Should Shock You
AI Oversight: Investor Expectations, the S&P 100 and Company-Specific Analysis
Tracking Shareholder Proposals and Company Exclusions: Preseason Observations
Building Relationships is Critical to Crafting Good Disclosure
Preseason Trends: Executive Compensation
Four Ways That In-House Disclosure Drafters Can Use AI