Practical Analysis

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…
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…
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…
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…
Recently, I talked to CII’s Bob McCormick on Labrador’s “Proxy Disclosure Forum” about what investors want from proxy disclosure now. The key takeaways included: Institutional Investors Still Care About Quality Disclosure: Despite recent SEC developments leading to fewer included shareholder…
It should be no surprise that this year’s hot topic for the proxy appears to be AI-related. I say it should be no surprise because AI is becoming a game-changer for so many things in so many facets of our…

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Recent Posts

Early Trends from This Proxy Season
Living in a “Materiality” World
Who’s a “Reasonable Investor” When the Investors Are AI Agents?
The SEC’s S-K Project: More Priniciples-Based Disclosure Requirements?
What Investors Want From Proxy Disclosure
Last Minute Thoughts: Your AI Proxy Disclosures