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Perspectives Paper: Value and Data

IVSC

IVSC has published a new Perspectives Paper on the topic of Data and Valuation , as part of our ongoing series on Intangible Assets. This Perspectives Paper is designed to support professionals in navigating the valuation landscape of data as an asset, offering an overview of current methodologies and future considerations.

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Implementation of Share Buybacks and Their Impact on Corporate Governance

Harvard Corporate Governance

Wang; and Share Repurchases, Equity Issuances, and the Optimal Design of Executive Pay (discussed on the Forum here ) by Jesse Fried. In this article, we shed light on the potential pitfalls associated with the implementation of share buybacks, a topic that merits exploration in the realm of corporate governance. more…)

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Cannabis Platform Vangst Acquires CannabizTeam's Temp Staffing Division Amid Hiring Surge

Benzinga

Vangst said the deal is "not merely a transaction but a strategic alliance designed to leverage the unique strengths of both entities, promoting substantial growth and driving positive change within the cannabis industry."

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DOJ Doubles Down on Efforts To Incentivize Early Self-Reporting and Cooperation

Harvard Corporate Governance

See our November 21, 2022 , October 6, 2022 , and September 16, 2022 , client alerts on the topic.) The revisions largely focus on DOJ expectations and policies designed to further incentivize early and voluntary self-disclosures.

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FASB issues final ASU requiring enhanced disclosure of segment expenses

Harvard Corporate Governance

The FASB has announced a final Accounting Standards Update designed to improve disclosures about public companies’ reportable segments, particularly disclosures about significant segment expenses—information that the FASB says investors frequently request. Posner is Special Counsel at Cooley LLP. more…)

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?ESG Mid-Year Review: Expectations for the Remainder of 2023

Harvard Corporate Governance

S1 is the “core baseline” of sustainability reporting and is designed to apply globally to corporates in all sectors to better unify disclosures on factors such as waste and emissions. S2 details more specific topics such as climate mitigation and adaptation, and will build on existing disclosure frameworks.

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Statement by Commissioner Peirce on Public Company Cybersecurity Disclosures

Harvard Corporate Governance

However, I could have supported a cyber rule designed to guide public companies in their obligation to disclose material cyber risks and material cyber incidents in a way that would be net-beneficial to investors. more…)