Harvard Corporate Governance

MAY 2, 2024

General Prologue GenAI Prompt : “In Chaucer’s Middle English, please summarize the sentiment on Capitol Hill this spring as it relates to the proliferation of GenAI …” GenAI Response : “There are too many press releases to summarize and I have not yet been properly trained in Middle English.”

Technology 203

Technology Marketability 203

Harvard Corporate Governance

AUGUST 7, 2023

Increased public scrutiny of corporate action and disclosure on environmental and social topics has generated concern that both leaders and laggards are at risk of unwanted attention.

188

188

Harvard Corporate Governance

AUGUST 10, 2023

One of the topics at the center of the ESG debate is climate change. That said, when one goes beneath the level of political theater, I think there is to be found. The first step in doing so is to distinguish between values-based and value-based investing.

186

186

Harvard Corporate Governance

DECEMBER 6, 2023

Former Attorney General Bill Barr recently provided one of those reminders with his opinion column in the Wall Street Journal , titled Delaware Is Trying Hard To Drive Away Corporations. There are many legal topics where AG Barr has vast knowledge and experience. On those subjects, his opinion should carry weight.

135

135

Harvard Corporate Governance

MARCH 6, 2024

The Delaware General Corporation Law (the DGCL) was also updated in certain significant ways. Flaherty, and Sarah Hand and is part of the Delaware law series ; links to other posts in the series are available here.

129

129

Harvard Corporate Governance

JULY 12, 2022

Posted by James Killerlane, BNY Mellon, on Tuesday, July 12, 2022 Editor's Note: James Killerlane is the Corporate Secretary, Managing Director and Deputy General Counsel of BNY Mellon. Demand: Investors want more transparency on ESG topics, more quantitative (vs. This post is based on a BNY Mellon report.

Marketability 335

Marketability 335

John Jenkins

MAY 2, 2024

Two-thirds of survey respondents have engaged on ESG topics during transactions, and 75% reported that they identified a material ESG issue in a deal in the last three years because they conducted due diligence. Respondents generally felt that […]

48

48

IVSC

APRIL 30, 2024

McCarthy discusses the complexities of Selling, General, and Administrative (SG&A) costs, which have risen significantly since the 1990s and pose challenges for investors trying to gauge their effectiveness. For those interested in a deeper exploration of these topics, the full interview can be downloaded through the link below.

Marketability 147

Marketability Finance Business Valuation 147

IVSC

DECEMBER 1, 2021

In our first perspectives paper, Challenges to Market Value , the IVSC Tangible Assets Board (TAB) explored a number of topics pertaining to Market Value, which is one of the most common basis of value used in valuations.

Marketability 130

Marketability 130

Harvard Corporate Governance

OCTOBER 7, 2023

Directors must understand how AI impacts the company and its obligations, opportunities, and risks, and apply the same general oversight approach as they apply to other management, compliance, risk, and disclosure topics. more…)

Compliance 253

Compliance Technology 253

Harvard Corporate Governance

JUNE 28, 2023

The 2023 Annual General Meeting (AGM) season has been a record-breaking for ESG (Environmental, Social, and Governance) shareholder proposal submissions. Among the various anti-ESG proposal categories, those focused on social topics have seen a significant increase: a 46% rise in submissions (67 in 2023 to-date compared to 46 in 2022).

Equity 231

Equity 231

IVSC

FEBRUARY 14, 2023

That is why WIPO is focusing its efforts on progressing this topic. Alemán WIPO Assistant Director General The post IVSC and World Intellectual Property Organisation (WIPO) Announce Collaboration to Promote Intellectual Property Valuation appeared first on International Valuation Standards Council.

Intangible Assets 246

Intangible Assets Finance Business Valuation 246

IVSC

APRIL 26, 2024

This year’s series includes five engaging sessions where international experts share their insights on a range of valuation-themed topics. Now in its fifth year, the IVSC is pleased to present the 2024 Valuation Webinar Series, sponsored by Kroll, running from 13-25 June 2024.

Banking 130

Banking Finance Risk-free Rate Technology 130

Harvard Corporate Governance

JULY 21, 2022

Around the globe, diversity, equity, and inclusion (DE&I) has grown to become a critically important boardroom topic given the increasing focus by legislatures, regulatory bodies, stock exchanges, investors, and the general public. Sanderson, PJ Neal, Jemi Crookes, and Elena Loridas.

Equity 135

Equity Marketability 135

Harvard Corporate Governance

FEBRUARY 23, 2023

The revisions follow Deputy Attorney General (DAG) Lisa Monaco’s September 2022 memorandum directing all DOJ components to adopt clear policies on certain issues, including a written policy to incentivize voluntary self-disclosure by companies.

Compliance 225

Compliance 225

Harvard Corporate Governance

OCTOBER 18, 2022

You are working in a dynamic, fast-growing sector of our capital markets that is grabbing headlines and continuing to generate enormous interest among investors and the general public. ESG has become a lively topic that has moved beyond strictly financial circles. It’s an exciting time for ESG.

Marketability 188

Marketability 188

Harvard Corporate Governance

APRIL 13, 2023

Asset owners and asset managers often formally communicate with companies through direct engagement and by voting at annual general meetings (AGMs). Many large investors today spend time thinking about and assessing the effectiveness of their corporate engagement. There are other means of engagement, however, which are worth understanding.

Equity 176

Equity Marketability 176

Harvard Corporate Governance

MARCH 25, 2023

2023 is poised to be the most unique, and, quite frankly, weirdest year for shareholder proposals we have ever seen: (anti) ESG’s Impact: Companies are no longer just being pressed for more disclosure and action on ESG topics. This year will be unlike any other.

266

266

Harvard Corporate Governance

SEPTEMBER 4, 2023

Posted by Randi Morrison (Society for Corporate Governance) and Salvatore Schiano (Persefoni), on Monday, September 4, 2023 Editor's Note: Randi Morrison is Senior Vice President and General Counsel at the Society for Corporate Governance, and Salvatore Schiano is the Director of Content & Intelligence at Persefoni. Strine, Jr.

130

130

Trout CPA

MAY 30, 2023

Outside of these circumstances, the topic was generally not viewed as a subject for polite conversation. In the past, most discussions about compensation were largely confined to the specific instances of either a job offer or the once-a-year “pay discussion” between manager and subordinate.

52

52

Appraisers Blog

APRIL 24, 2023

I have more than one AMC telling me the same general thing – they set the fees. I have done only initial research on this topic, and have not yet acted on it. In reply to Eric Kretz.

Appraisal 63

Appraisal 63

Harvard Corporate Governance

SEPTEMBER 5, 2023

On average, these pay equity proposals received support from 34% of shareholders, compared to an overall average of 25% for ESG-related shareholder proposals generally in 2023. [1] 1] Support in that range also can be impactful from an institutional shareholder perspective. more…)

Equity 111

Equity 111

IVSC

MAY 12, 2023

Step 1 of 6 16% In order to answer the consultation questions below it is necessary to read the IVS General Standards first followed by any applicable Asset Standards, as set out in the IVS Exposure Draft (2023). IVS 104 Data and Inputs has been added to the General Standards. This section is applicable to all valuations.

Compliance 100

Compliance Intangible Assets Business Valuation Marketability 100

Appraisers Blog

APRIL 24, 2023

I have more than one AMC telling me the same general thing – they set the fees. I have done only initial research on this topic, and have not yet acted on it. In reply to Eric Kretz.

Appraisal 59

Appraisal 59

Appraisers Blog

AUGUST 9, 2023

Humanity in general needs to take a big step back from this worship of the new golden idol, as if tech can replace the fruits of labor. In reply to Mary Cummins. The specific reason why? Because a damned automated software program is not a human being. Mary, thank you again. We are not alone, but need to network better.

69

69

IVSC

OCTOBER 31, 2023

The International Valuation Standards Council (IVSC) Annual General Meeting (AGM) took place this year at Maison de la Chimie in the heart of Paris, gathering over 150 valuation leaders and experts from around the globe. The post IVSC Annual General Meeting 2023: A Recap appeared first on International Valuation Standards Council.

Intangible Assets 130

Intangible Assets Appraisal Business Valuation Banking 130

IVSC

APRIL 12, 2024

The dialogue included specialised topics such as the valuation of digital and intangible assets, reflecting the industry’s adaptation to contemporary economic challenges. Technical Tour - National Green Development Fund From left: Mr.

Intangible Assets 130

Intangible Assets Banking Appraisal Finance 130

ThomsonReuters

MARCH 5, 2024

Key highlights from WTO MC13 on e-commerce Dedicated discussions: Member nations engaged in dedicated discussions, exchanging experiences and submissions on various e-commerce-related topics. There is a commitment to deepen these discussions, focusing on identified topics and leveraging insights from previous engagements.

Compliance 52

Compliance Technology 52

IVSC

JUNE 5, 2023

He entered Parliament at the 1987 General Election in Edinburgh Central and, following the 1997 General Election, he entered Cabinet as the Chief Secretary to the Treasury. Over his career, he has built extensive experience in macroeconomics, economic policy, and financial markets.

Banking 130

Banking Treasury Marketability 130

ThomsonReuters

JULY 1, 2022

This marks our eighth CPP Corner and we would be interested in receiving feedback from you about the CPP exam in general. These penalties are also discussed in Payroll Guide ¶4262 on the topic of correcting wage and tax statements. Payroll Guide ¶4260 goes over the Form W-2 in general. Interested in payroll topics?

Start-ups 89

Start-ups Compliance 89

Reynolds Holding

NOVEMBER 17, 2022

Topics of conversation will include the current state and future direction of the M&A market, the role of institutional investors and activists in dealmaking, recent SEC developments, and pertinent litigation developments. We will also consider whether the pace of M&A generally is well aligned with policy goals.

Finance 128

Finance Marketability Corporate Finance 128

ThomsonReuters

JUNE 29, 2022

Summer is starting, so if you are planning to take the Certified Payroll Professional (CPP) exam during the Summer/Fall 2022 testing period, it would be a good idea to start working on those flashcards and find information for the seven main topics of the CPP test. Interested in payroll topics? Previous quiz question.

Start-ups 97

Start-ups 97

BV Specialists

APRIL 10, 2023

Staying current on topics such as ethics, report writing requirements, industry/market developments, tax laws, and economic fluctuations is important so that appraisers can continually be aware of developments in these areas in order to provide ongoing credible valuation work.

Appraisal 85

Appraisal Finance Marketability Business Valuation 85

ThomsonReuters

JANUARY 14, 2022

Payroll on Checkpoint has analyzed the searches of our subscribers to create this Top 20 list of topics in the forefront in 2021. Payroll practitioners searched the topics of eligibility and how to claim the credit. State withholding has always been a big search topic for Checkpoint. Employee retention credit. State withholding.

Fair Market Value 94

Fair Market Value Comps Compliance Marketability 94

ThomsonReuters

APRIL 18, 2023

Therefore, preparing financial statements that are in compliance with generally accepted accounting principles (GAAP or U.S. It should be noted that failure to comply with GAAP and Generally Accepted Auditing Standards (GAAS) standards are among the more common types of accounting malpractice. What are the GAAP standards?

Finance 52

Finance Intangible Assets Fair Market Value Compliance 52

Appraisers Blog

FEBRUARY 8, 2024

9 Many appraisers believe that as a result of this, an appraiser’s marginal compensation per appraisal has generally fallen with the rise of AMCs and exacerbated a long-term decline in the number of appraisers.10

Appraisal 55

Appraisal 55

Audit Board

JULY 27, 2022

Each topic on the audit committee meeting agenda must connect back to organizational risks or other explicit responsibilities of the audit committee. Audit Committee meetings generally have four distinct topics focusing on internal audit: 1. Four Ways CAEs Can Promote a Risk-Based Audit Committee Meeting.

Compliance 89

Compliance Technology 89