In this 14-page thought piece, Labrador explores different types of visual elements that companies have used in their ESG reports to display progress towards meeting their ESG goals. With over 50,000 US-based companies reporting under the new Corporate Sustainability Reporting…
It should be no surprise that the top question that people ask those that work at Labrador is: “What are you seeing? What are other companies doing this season?” Given that Labrador assists a good chunk of the S&P 500…
Transparency Criteria #44 for the proxy states:
The document includes a dedicated section, subsection or callout discussing the board’s role in oversight of human capital management.
Even though companies are required to include human capital management disclosures in their Form…
Transparency Criteria #46 for the proxy states:
The document includes an ESG highlights/summary section using graphics or other visual elements.
And Transparency Criteria #47-48 for the proxy states:
The document provides an overview of ESG focus areas and updates on…
As I’ve blogged about before, there should be some sort of overview in the proxy about topics that are addressed in other corporate documents more thoroughly. These overviews typically cover things covered in greater detail in the Form 10-K and…
As I’ve blogged about before, there should be some sort of overview in the proxy about topics that are addressed in other corporate documents more thoroughly. These overviews typically cover topics covered in greater detail in the Form 10-K and…
There should be some sort of overview in the proxy about topics that are addressed in other corporate documents more thoroughly. These overviews typically cover things addressed in greater detail in the Form 10-K and ESG report. Often this comes…
Transparency Criteria #22 for the proxy states:
Board skills are presented in a matrix or table indicating the skills held by each individual director.
Transparency Criteria #23 for the proxy states:
Board skills are presented in a matrix, table, graphic(s),…
Transparency Criteria #21 for the proxy states:
Each director biography includes a photo and at least five separately presented attributes (such as tenure, age, independence, other public directorships, and committee assignments).
Fortunately, director bios have almost uniformly come a long…
Transparency Criteria #19 for the proxy states:
The proxy summary or introduction to election of directors proposal includes graphics presenting, at a minimum: ages; tenures; genders; and race/ethnicities of the full board.
This one goes in tandem with the board…
Someone from LEXamples wrote in suggesting we add SEC exhibits to the coverage of the transparency universe. It’s an interesting thought given that 2.4 million exhibits have been referenced in an SEC filing since 2017.
The reader notes that redlined…
Transparency Criteria #18 for the proxy states:
The proxy summary or introduction to election of directors proposal includes a board summary matrix, table, graphics, or other visual elements that names all directors and includes, at a minimum: each director’s primary…
