Harvard Corporate Governance

OCTOBER 28, 2022

With respect to public companies, the Commission proposed to add an entirely new section to Regulation S-K for climate disclosure. Larger public companies would be subject to an attestation requirement for some of the proposed greenhouse gas (GHG) emissions metrics disclosures.

Banking 201

Banking Enterprise Value Marketability Compliance 201

Reynolds Holding

MAY 4, 2023

Investing to advance a societal goal constitutes a mixed motive, a fiduciary violation. [2] Investing to advance a societal goal constitutes a mixed motive, a fiduciary violation. [2] And well-run companies become good stocks to own.” [5] 5] The motive here is not mixed; it is pecuniary.

Systematic Risk 117

Systematic Risk Finance Marketability Equity 117

Reynolds Holding

SEPTEMBER 16, 2022

We can call this societal degradation “Type B Short-termism.” The market rewards companies that meet quarterly earnings estimates and punishes those that miss them. In this view, “ESG is [seen as] fundamentally a time-horizon problem. . . . [C]apital C]apital markets are short-term oriented.

Marketability 72

Marketability Start-ups 72

Audit Board

MAY 9, 2023

Businesses also recognise that if the developing countries do not have enough funds for climate-related solutions, it would become a global problem, which would sit on the balance sheets of companies through the value chain, and through the investment platforms. “If degrees Celsius above pre-industrial levels. degrees commitment.

Start-ups 52

Start-ups Finance Marketability 52

Reynolds Holding

OCTOBER 24, 2022

1] Governments and companies issued $600 billion in green debt in 2021, which is almost half the total raised since the inception of this asset class (Financial Times, 2021). [2] Therefore, the market reaction to green bonds announcements mainly captures the stock market reaction to the announcements of a few major companies such as Tesla.

Net Present Value 59

Net Present Value Marketability Equity Finance 59

NYT M&A

APRIL 11, 2022

Companies are announcing the financial hits from pulling business out of Russia.

Mergers & Acquisitions 72

Mergers & Acquisitions 72

Reynolds Holding

MAY 4, 2022

They are being driven by an evolving legal and regulatory landscape, market dynamics, and societal expectations. In particular, ESG is increasingly perceived by investors, lenders, employees, local communities, suppliers, and customers as an integral part of a company’s business model and an organic element of value creation.

Compliance 58

Compliance Marketability 58

Reynolds Holding

JUNE 27, 2023

14L (“SLB 14L”), [8] issued in November 2021, reversed the staff’s views on paragraphs (i)(5) [9] and (i)(7), [10] which limit a company’s ability to exclude proposals if there are significant social policy issues. [11] While shareholder proposals that limit management entrenchment can add value to a company, [27] others may not.

Corporate Finance 45

Corporate Finance Marketability Finance Start-ups 45

Reynolds Holding

MAY 15, 2022

Ironically, despite BlackRock CEO Larry Fink’s highly-publicized statement that “[w]ithout a sense of purpose, no company, either public or private, can achieve its full potential,” [3] BlackRock was one of the recipients of a purpose proposal. For example, the purpose proposal introduced at Fox Corp.’s

78

78

Reynolds Holding

DECEMBER 11, 2023

Less well-known but of greater societal significance is Delaware equity’s contribution to matters of social justice. While it is not apparent that companies immediately grasped the concept, facts alleged in In re Zendesk, Inc. And going forward, Palantir invited tactical creation of tailored contemporaneous board materials.

Venture Capital Fund 64

Venture Capital Fund Equity Appraisal Marketability 64

Reynolds Holding

SEPTEMBER 7, 2022

As we have previously noted, regardless of industry, size, performance or “newness” to the public markets, no company should consider itself immune from activism. No company is too large, too new or too successful. The Attack Devices Used by Activists.

Equity 45

Equity Dividends Total Shareholder Return Marketability 45

Musings on Markets

FEBRUARY 4, 2023

The India Rising story hit some turbulence last week, as one of its biggest corporate success stories, the Adani Group, was hit with a report from Hindenburg Research, an investing group that specializes in targeting and shorting companies that it believes have dubious accounting and business practices.

Start-ups 100

Start-ups Market Capitalization Marketability Equity 100

Value Scope

SEPTEMBER 24, 2020

First, on December 17, 2019, SEC Commissioner Hester Peirce went on live television to call for greater oversight of how ESG is used by companies and the investment community. “. there were two inflection points that marked a higher level of discourse. That said, this lens of due diligence has changed how the market invests.

Intangible Assets 130

Intangible Assets Alpha Beta Marketability 130

Reynolds Holding

JULY 29, 2022

This post provides an overview of shareholder proposals submitted to public companies during the 2022 proxy season, [1] including statistics and notable decisions from the staff (the “Staff”) of the Securities and Exchange Commission (the “SEC”) on no-action requests. [2]. Top Shareholder Proposals Submitted to Public Companies.

Equity 98

Equity Dividends Banking Finance 98