Harvard Corporate Governance

SEPTEMBER 17, 2023

The EU Corporate Sustainability Reporting Directive (“ CSRD “) entered into force on 5 January 2023 and the associated European Sustainability Reporting Standards (“ ESRS “) were adopted by the European Commission on 31 July 2023. Strine, Jr.

Marketability 233

Marketability 233

Harvard Corporate Governance

APRIL 26, 2023

Information for each year about the total amount of permits allocated for free to the firms and the firm-level regulated emissions allows us to capture firm-specific exposures to EU carbon prices. The latter reports both EU-level and global emissions of the listed firms. more…)

Finance 180

Finance Marketability 180

Harvard Corporate Governance

JUNE 19, 2023

Furthermore, “certain climate-related financial metrics” must be provided in audited financial statements if the rule is finalized as proposed.

248

248

Peak Business Valuation

APRIL 13, 2024

In addition, valuation analysts compile an ESOP valuation report which highlights the risks and opportunities of the ESOP business. Business appraisers can help ESOP business owners stay informed about these changes through ESOP valuations. Peak Business Valuation provides annual ESOP valuations! Schedule a Free Consultation!

Fair Market Value 52

Fair Market Value Business Valuation Appraisal Marketability 52

Harvard Corporate Governance

JUNE 2, 2023

This post is based on the Proxy Preview report, an annual collaboration between the Sustainable Investments Institute, Proxy Impact, and As You Sow. Posted by Heidi Welsh, Sustainable Investment Institute, on Friday, June 2, 2023 Editor's Note: Heidi Welsh is the Executive Director at the Sustainable Investments Institute.

Marketability 130

Marketability Equity 130

Harvard Corporate Governance

MARCH 21, 2022

I am pleased to support today’s proposal because, if adopted, it would provide investors with consistent, comparable, and decision-useful information for making their investment decisions and would provide consistent and clear reporting obligations for issuers.

188

188

Reynolds Holding

FEBRUARY 7, 2023

When it comes to sharing information about its own operations, however, the Commission has been less enthusiastic. Every prior Annual Report since FY 2014 disclosed the proportions of awards made to “insiders” and “outsiders,” respectively. The FY 2022 Report does not. The FY 2022 report does not.

Compliance 105

Compliance 105

Harvard Corporate Governance

MARCH 7, 2024

The final rule is different from the proposal, but it still promises to spam investors with details about the Commission’s pet topic of the day—climate.

Corporate Finance 115

Corporate Finance Finance 115

Reynolds Holding

JANUARY 4, 2024

The Financial Stability Oversight Council released its 2023 Annual Report, highlighting its 2023 activities, significant financial market and regulatory developments and potential emerging threats to U.S. Compared to the 2022 Annual Report, the 2023 Annual Report identifies slightly different vulnerabilities in the U.S.

Banking 59

Banking Marketability Finance Technology 59

Harvard Corporate Governance

NOVEMBER 27, 2022

At the same time, there are concerns about the benefits of incorporating ESG measures into compensation, the risks of doing so (e.g., At the same time, there are concerns about the benefits of incorporating ESG measures into compensation, the risks of doing so (e.g., Insights for What’s Ahead.

Compliance 351

Compliance Finance Equity Marketability 351

Harvard Corporate Governance

DECEMBER 17, 2022

Related research from the Program on Corporate Governance includes How Much Do Investors Care about Social Responsibility? Lu is counsel, and Allison Rabkin Golden is law clerk at Wachtell, Lipton, Rosen & Katz. This post is based on their Wachtell Lipton memorandum.

Treasury 189

Treasury Marketability 189

Peak Business Valuation

MARCH 9, 2024

One way we help business owners is through annual business valuations. We look forward to speaking with you about your small business valuation needs. Keep reading to learn more about how an annual valuation can help your business grow! Schedule a free consultation with us today to obtain an annual valuation!

Business Valuation 52

Business Valuation Fair Market Value Appraisal Finance 52

Harvard Corporate Governance

MAY 18, 2022

a publicly traded (NYSE) Brazilian mining company and one of the world’s largest iron ore producers, charging that it made “false and misleading claims about the safety of its dams prior to the January 2019 collapse of its Brumadinho dam. As described in this press release , the SEC has filed a complaint against Vale S.A., more…).

Market Capitalization 223

Market Capitalization Marketability 223

Harvard Corporate Governance

SEPTEMBER 25, 2022

Had the bill been signed into law, it would have mandated reporting and disclosure of GHG emissions data—Scopes 1, 2 and 3 —by all U.S. business entities with total annual revenues in excess of a billion dollars that “do business in California.” See this PubCo post.)

222

222

ThomsonReuters

NOVEMBER 15, 2023

What to know about Section 501 What is Form 990? How to file taxes for nonprofits What are the 501(c)(3) reporting requirements? What to know about Section 501 Section 501 of the Internal Revenue Code delineates the criteria for organizations to qualify for tax-exempt status. Jump to: Do charities get tax exemptions?

Compliance 52

Compliance Finance 52

Harvard Corporate Governance

AUGUST 31, 2022

-listed companies and foreign private issuers to provide more in-depth and standardized climate-related information in their registration statements and annual reports.

Banking 225

Banking 225

IVSC

JANUARY 14, 2024

With 68 member countries, it operates similarly to the World Bank, promoting transparency through annual reports and advancing education via the ADB-Japan Scholarship Program. As a significant United Nations Observer, its largest shareholders include Japan, the United States, China, India, and Australia.

Banking 130

Banking 130

ThomsonReuters

APRIL 14, 2022

Suspended notices include reminder notices about Form 5500-EZ and 5500-SF filing requirements, first delinquency notices for Form 5500 and 5500-SF, and second delinquency notices for Form 5500. EBIA Comment: Note that this suspension relates only to IRS Form 5500 filing requirements, not DOL reporting requirements under ERISA.

Compliance 98

Compliance 98

Reynolds Holding

MARCH 5, 2024

Corporate disclosures concerning artificial intelligence have increased dramatically in the past year, with Bloomberg reporting that nearly half of S&P 500 companies referenced AI in their most recent annual reports. This trend is sure to grow in the coming proxy cycles, as AI’s economic significance grows.

Banking 45

Banking Technology 45

Peak Business Valuation

APRIL 6, 2024

One of the best ways for business owners to prepare for challenges is to obtain an annual business valuation. At the end of the business appraisal, you will receive a business valuation report. This report highlights your business’s fair market value, strengths, weaknesses, risks, and opportunities.

Business Valuation 52

Business Valuation Fair Market Value Appraisal Start-ups 52

Law 360 M&A

NOVEMBER 9, 2023

Government Accountability Office’s recent annual report on bid protests, sharing their insights about nine categories of sustained protests, gained from reading every fiscal year 2023 decision in which the protester had a positive result. Attorneys at Sheppard Mullin look beyond the statistics in the U.S.

40

40

ThomsonReuters

AUGUST 15, 2022

In late-July 2022, the Equal Employment Opportunity Commission’s (EEOC) announced a report from a nonprofit that evaluated the Commission’s required employee pay data collection from certain employers for 2017 and 2018 that was due in 2020. Certain employers must complete and submit certain reports with employee information.

97

97

Value Scout

FEBRUARY 21, 2023

Planning Upgrades If you use the Value Scout planning toolset to plan out your long and short-term value creation strategies, you’ll be excited to know that you can now track the status of findings, link annual objectives to quarterly initiatives, and track value to all your to-dos without double-counting.

Enterprise Value 93

Enterprise Value Equity Marketability 93

Harvard Corporate Governance

MAY 2, 2022

When Google went public with a dual-class capital structure in which shares owned by the founders confer greater voting rights than shares issued to public investors, its cofounders, Larry Page and Sergey Brin, sent shareholders a letter promising to provide them with high-quality information about the company.

Capital Structure 217

Capital Structure Finance Marketability 217

Lighter Capital

OCTOBER 27, 2023

ARR Definition Annual recurring revenue (ARR), sometimes referred to as annual run rate , is the normalized annual revenue from your existing subscriptions. Why it's important for SaaS startups to get ARR right Incorrect calculations mean you’ll get the wrong picture about your company’s health and growth.

Marketability 98

Marketability 98

Harvard Corporate Governance

NOVEMBER 2, 2022

firms with annual revenue between $10 million and $1 billion). According to the 2022 Preqin Global Private Debt Report, private debt is projected to become the second-largest private capital asset class by 2023, following private equity (PE).

Banking 209

Banking Equity Marketability Finance 209

ThomsonReuters

FEBRUARY 8, 2024

Therefore, when serving business clients, it is important that accounting professionals have the right framework to ensure that proper financial reporting procedures are in place to help with accounting assumptions. However, an entity may provide disclosures about inflation as recommended in Topic 255, Changing Prices , when applicable. “As

Data Analysis 96

Data Analysis 96

Reynolds Holding

FEBRUARY 27, 2024

Key Points New SEC rules from 2023 require public companies to report material cybersecurity incidents promptly and detail their cybersecurity risk management strategies in annual reports — requirements that increase the risk of litigation over misstatements relating to cybersecurity. Cybersecurity governance.

Compliance 45

Compliance Marketability Technology 45

Harvard Corporate Governance

JUNE 9, 2023

Chase, and Asher Herzog, Cooley LLP, on Sunday, June 4, 2023 Tags: Disclosure , Financial reporting , Foreign issuers , Monetary policy , SEC enforcement , share repurchases The SEC Revolving Door and Comment Letters Posted by Michael Shen (National University of Singapore) and Samuel T. Posted by Julian F. Kölbel (University of St.

Equity 216

Equity Finance 216

ThomsonReuters

APRIL 15, 2021

Report to Congress: Annual Report on Self-Insured Group Health Plans (Mar. 2021); Appendix A, Group Health Plans Report: Abstract of 2018 Form 5500 Annual Reports Reflecting Statistical Year Filings (Jan. The DOL has made available its required annual report to Congress on self-insured health plans.

Compliance 52

Compliance 52

Benzinga

APRIL 9, 2024

The program began in 2022, is intended to match disposition proceeds with acquisition funding amounts, and now totals over $100 million in acquisitions with an annual base rent of approximately $27 per square foot and combined capitalization rate of 7.1% based on actual or projected year one NOI.

Marketability 52

Marketability 52

Harvard Corporate Governance

FEBRUARY 16, 2024

Gooding, William D. Regner and Jacob Dougherty (Debevoise & Plimpton LLP), on Saturday, February 10, 2024 Tags: Controller , delaware , Delaware Supreme Court , Kahn v. Odell, Jennifer Kennedy Park, and Charity E.

Capital Structure 100

Capital Structure Equity 100

ThomsonReuters

MARCH 9, 2023

Final Forms Revisions: Annual Information Return/Reports, 26 CFR Part 301; 29 CFR Part 2520; 29 CFR Part 4065, 88 Fed. 24, 2023); Final Rule: Annual Reporting and Disclosure, 29 CFR Part 2520, 88 Fed. 24, 2023); Fact Sheet: Changes for the 2023 Form 5500 and Form 5500-SF Annual Return/Reports (Feb.

Compliance 52

Compliance 52

Audit Board

MAY 10, 2023

Every company should feel urgency about maturing cybersecurity risk management. Securities and Exchange Commission (SEC) cybersecurity disclosure requirements for public companies within the next couple of months, it’s about to get real. These requirements will have a significant impact on your organization and role.

Compliance 98

Compliance Technology Specific Risk Start-ups 98

Audit Board

DECEMBER 7, 2022

Would it surprise you that the IPPF does not require an annual audit plan? Actually, the words “annual” or “annually” appear only twice in the Standards — once related to confirmation of independence ( 1110 ) and once regarding a documented risk assessment ( 2010 ). What Does the IPPF Say About Audit Plans? .

Technology 52

Technology 52

Benzinga

DECEMBER 7, 2023

HK) latest annual report released at the end of last month. The stock is now down about 75% from its peak in June 2021. The company said the decline that saw its annual profit fall to 1.38 ’s (0839.HK) Profits for China’s largest privately-owned education group tumbled by a rare 25.2% to a 52-week low.

Start-ups 64

Start-ups Technology Marketability 64

Benzinga

AUGUST 11, 2022

Thanks to strong federal policy and technological innovations starting to make solar systems more affordable, the solar industry has enjoyed an average annual growth rate of 33% over the last 22 years. Energy use represents about one-third of operating budgets, the largest single operating cost commercial property owners face.

Marketability 98

Marketability Technology 98