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For or against? The year in shareholder resolutions—2023

Harvard Corporate Governance

This is the fourth year that we have published analysis of our voting results on shareholder resolutions on environmental, social, and political topics. [1] Brown is Head of Governance for EMEA and Asia-Pacific at T. Rowe Price. This post is based on their T. Rowe Price memorandum. and Canada.

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The Evolution of ESG Reports and the Role of Voluntary Standards

Harvard Corporate Governance

We study ESG reports at two units of analysis: the document-year level and document-topic year level (“the topic level,” going forward). topic-level analysis) to understand the rich heterogeneity within these documents. We next study the content in these reports (i.e.,

Start-ups 270
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Key Themes of Human Capital Management Disclosure

Harvard Corporate Governance

However, within the most prevalent topics for disclosure, we are observing more data being included, particularly when it comes to diversity, equity and inclusion. However, individual companies are disclosing more details on these topics, leading to more robust disclosures. Public companies in the United States (U.S.)

Equity 293
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The Most-Read Legal Industry Law360 Guest Articles Of 2023

Law 360 M&A

A range of legal industry topics drew readers' attention in Law360's Expert Analysis section this year, from associate retention strategies to ethical billing practices.

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First Look at PvP Disclosure Trends From the 2023 Proxy Season

Harvard Corporate Governance

The marquee topic of this proxy season was Pay Versus Performance (PvP), as it was the first year that companies were required to disclose tabular and narrative information reflecting the relationship between compensation actually paid (CAP) to a company’s named executive officers (NEOs) and the company’s financial performance.

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2024 Proxy Season Preview: Looking for a Silver Lining

Harvard Corporate Governance

With shareholder proposals becoming more prescriptive and costly to implement, investors are willing listen to companies’ explanations of the cost-benefit analysis of proposals. This article touches on the key developments we should be watching heading into the new proxy season.

Finance 167
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Director Commitments Policies, Overboarding, and Board Refreshment

Harvard Corporate Governance

As the responsibilities associated with the role expand to cover topics like ESG and cybersecurity risk oversight, as well as increased disclosure and reporting requirements, so do expectations around committee performance and stakeholder engagement. more…)