Harvard Corporate Governance

NOVEMBER 5, 2022

This post provides an overview of shareholder resolutions filed at Russell 3000 and S&P 500 companies through mid-July 2022, including trends regarding the volume and topics of shareholder proposals, the level of support received by those proposals when put to a vote, and the types of proposal sponsors.

Equity 331

Equity Marketability 331

Harvard Corporate Governance

AUGUST 3, 2023

The five most popular proposal topics in 2023, representing 43% of all shareholder proposal submissions, were (i) climate change, (ii) independent chair, (iii) nondiscrimination and diversity-related, (iv) shareholder approval of certain severance agreements, and (v) special meetings. more…)

130

130

Harvard Corporate Governance

AUGUST 28, 2023

2] Consistent with 2022, proposals on environmental and social/political (“ESP”) topics remained the focus of the proxy season, representing 65% of total submissions (vs. The polarization in the dialog on these topics, which is intensifying on the broader national stage, also is reflected in Rule 14a-8 proposals this year.

130

130

Harvard Corporate Governance

JUNE 14, 2022

Related research from the Program on Corporate Governance includes Politics and Gender in the Executive Suite by Alma Cohen, Moshe Hazan, and David Weiss (discussed on the Forum here ); Will Nasdaq’s Diversity Rules Harm Investors? Weinberg Center for Corporate Governance at the University of Delaware. by Jesse M.

306

306

ThomsonReuters

APRIL 10, 2023

What is corporate political responsibility? Similar to corporate social responsibility (CSR), corporate political responsibility (CPR) is defined as how a business engages with and influences regulation, institutions, and public discourse to better society.

Accounting Firms 59

Accounting Firms Marketability 59

Harvard Corporate Governance

NOVEMBER 23, 2022

For US issuers, the new EU rules will result in mandatory reporting on a broader set of ESG topics than those required under current and proposed Securities and Exchange Commission (SEC) rules. If you have any questions or would like training for your teams, please contact a member of Cooley’s international ESG team.

Compliance 177

Compliance 177

Harvard Corporate Governance

AUGUST 6, 2022

Topics such as cybersecurity, human capital, climate, and political contributions that are associated with the seemingly limitless umbrella of “environmental, social, and governance” (ESG) are becoming standing items on many board agendas. Strine, Jr.

286

286

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

Harvard Corporate Governance

APRIL 24, 2023

Related research from the Program on Corporate Governance includes Politics and gender in the executive suite (discussed on the Forum here ) by Alma Cohen, Moshe Hazan, and David Weiss; Will Nasdaq’s Diversity Rules Harm Investors? discussed on the Forum here ) by Jesse M.

165

165

Harvard Corporate Governance

AUGUST 16, 2022

We also highlight two key topics we believe will prove central to ESG discussions in the coming months: the green energy transition and the role of sustainability advice and consulting. Impact of Politics and the Invasion of Ukraine [1]. Supreme Court decisions. Unexpected Developments.

220

220

Appraisers Blog

NOVEMBER 21, 2023

I just wrote an article worthy post on this topic, on a ten year old thread, just today. Amc’s are non partisan that way, their predatory behavior and insatiable need to destroy the appraisal industry is unaffected by political affiliations. That’s a great question and astute insight Eric. Be careful what you wish for.

Appraisal 76

Appraisal Marketability 76

Reynolds Holding

FEBRUARY 26, 2023

Consistent with recent proxy seasons, a significant number of companies are receiving proposals calling for new or enhanced political disclosures. We expect, and have begun to see, a similar number of politically-focused shareholder proposals this proxy season. Shareholder political disclosure proposals take different forms.

49

49

IVSC

MAY 2, 2023

This webinar will explore topics such as the impact of inflation, and the potential effects of ongoing geopolitical tensions on global markets. Don't miss this opportunity to gain valuable insights and perspectives from a panel of international experts including leading economist and political experts.

Banking 246

Banking Marketability 246

IVSC

JUNE 5, 2023

Megan examines the intersection of macroeconomics, financial markets and politics. Jens Larsen Director, Global Macro-Geoeconomics at Eurasia Group Jens is part of the firm's Macro-Geoeconomics team, working at the intersection of politics, economics, and markets. With a global focus drawn from a career split between the UK and U.S.,

Banking 130

Banking Treasury Marketability 130

IVSC

APRIL 29, 2022

Join participants from around the world and hear from leading international experts on topics including the global economic outlook, the impact of inflation on valuation and the cost of capital, and the growing influence of digital assets in the investment world. Panellists. Megan Greene United States Global Chief Economist, Kroll.

Intangible Assets 246

Intangible Assets Finance Enterprise Value Corporate Finance 246

Reynolds Holding

JANUARY 30, 2024

Topic area: The topic areas have been modified slightly from 2023 so please review closely before submitting. Topic areas: There are 18 topic areas for submission. For each topic area, at least two Area Organizers will provide expertise in evaluating submissions.

Finance 45

Finance Technology 45

Internal Audit 360

MAY 11, 2022

It’s an easy-to-read business book full of forward-looking non-conventional ideas on managing, motivating, and compensating people, among other topics. Additionally, three respondents touched on a topic that I believe many others will relate to, politics.

Start-ups 98

Start-ups Banking 98

Appraisers Blog

JANUARY 5, 2024

The topic of appraisers hitting the number is often confused and conjoined with applied pressure, but depending on appraisers approach in the pre acceptance sow forming phase of assignment, that’s not always the case. Where as an amc just shops until they find an appraiser willing to make it work.

Appraisal 76

Appraisal Comps Marketability 76

Cooley M&A

JANUARY 9, 2023

The two-day event featured panel discussions on a range of topics, including emerging trends in M&A and capital markets, Delaware corporate jurisprudence, key boardroom strategy and governance best practices. Cooley partners Jamie Leigh and Steve Tonsfeldt co-hosted the event with professor Stavros Gadinis of Berkeley Law.

Marketability 52

Marketability 52

Musings on Markets

JULY 13, 2022

Some of the differences can be traced to the stability and growth prospects of the underlying economies, some to political and legal structures and some to geography. Please do not attach any political significance to my country groupings, or take them personally.

Risk Premium 81

Risk Premium Risk-free Rate Start-ups Equity 81

Reynolds Holding

JANUARY 10, 2023

Less expected changes included global and regional political shifts, such as the fallout from the Russian invasion of Ukraine, the continued evolution of governmental policies following the COVID-19 pandemic (such as responses to labor market challenges and reshoring efforts), and growing political tensions throughout the world.

Start-ups 56

Start-ups Marketability Banking Finance 56

Reynolds Holding

DECEMBER 6, 2023

There are many legal topics where AG Barr has vast knowledge and experience. AG Barr next depicts Caremark as a vector for “social-responsibility topics,” and he criticizes former Chief Justice Strine for identifying ESG issues as a risk that directors should consider. On this topic, I think I could help him out.

Start-ups 40

Start-ups 40

Reynolds Holding

FEBRUARY 12, 2024

Companies today face more pressure to speak on social and political issues than ever before. It may well be the case that the ruling bears directly on an issue of political significance with little or no obvious direct relevance for businesses or commercial conduct. 2] See, e.g., Revlon, Inc. 3] See, e.g., Simeone vs Walt Disney Co.

Marketability 45

Marketability 45

Reynolds Holding

DECEMBER 8, 2022

Both are hot topics in the current political discourse of Western democracies and both are broadly recognized as crucial to the global value system and the future of our societies. Potential Parent Company Liability for Subsidiaries and Business Partners : Typically, the newly emerging corporate duties apply to parent companies.

Banking 124

Banking Equity Marketability 124

Reynolds Holding

DECEMBER 15, 2022

The debate over the corporation’s purpose is today a central topic of corporate law scholarship. So far, corporate law literature has placed these topics in separate silos, but my article demonstrates that they are all facets of corporate law’s structural commitment to rule of law principles and stakeholders’ rights.

Dividends 126

Dividends Compliance 126

Musings on Markets

FEBRUARY 11, 2023

A few weeks ago, I posted my first data update pulling together what I had learned from looking at the data in 2023, and promised many more on the topic. Through time, these defaults have led to consequences that range from mildly negative to catastrophic, with some defaults triggering invasions and political revolutions.

Risk Premium 76

Risk Premium Start-ups Equity Marketability 76

Audit Board

JULY 5, 2022

Over the past two years, global disruption — caused by the 2020 pandemic and its aftermath — as well as rising inflation, political tension, and socioeconomic unrest have created an ideal environment for all elements of the fraud triangle (motivation, opportunity, and rationalization) to thrive.

58

58

Reynolds Holding

SEPTEMBER 14, 2023

According to a first view, common ownership explains why major asset managers share common ESG preferences and regularly engage on these topics. Against this background, the different degree of political consensus over ESG investing on the two sides of the Atlantic, and the backlash ESG is facing in the U.S., based competitors.

Banking 64

Banking Finance Equity Marketability 64

Appraiser Newsroom

MAY 11, 2023

The Symposium had nearly 75 people in attendance, including 20 speakers presenting on a broad variety of topics covered over the course of 2 days. Presenters throughout the 2-day event spoke on numerous topics ranging from 20 th Century California Fine Art Photography to the history and impact on movements and art of the West Coast.

Appraisal 52

Appraisal Start-ups Marketability 52

Audit Board

JANUARY 23, 2023

It’s a fast-moving topic with information coming at us from all directions. Recent political changes have delayed the long-anticipated change of regulator as ARGA takes over from the FRC and no firm date has been announced. Keeping up with ESG can be a daunting task. Select frameworks, if needed.

Start-ups 52

Start-ups Compliance Banking 52

Reynolds Holding

MARCH 13, 2023

In my recently published book, I examine the topic from an Australian perspective. In recent years, political scrutiny may also have had a constraining effect. Much of the debate about activist shareholders is informed by experience in Northern Hemisphere markets, particularly the United States.

Marketability 59

Marketability Equity 59

Internal Audit 360

DECEMBER 21, 2023

There’s consternation, for sure, over how things like artificial intelligence, increasing digitalization, the data of everything, climate change, political uncertainly, and geopolitical tension will impact the business world as a whole and internal auditing in particular.

Start-ups 116

Start-ups Technology 116

Internal Audit 360

DECEMBER 22, 2022

The face coverings, testing, and closed offices gave way to Inflation, economic upheaval, and political discord. Under the surface, a political, economic, and social tension seems to be simmering and creating an unease and instability that can be felt throughout many aspects of our businesses, organizations, and institutions.

Start-ups 98

Start-ups Compliance 98

Reynolds Holding

OCTOBER 31, 2022

Shareholder engagement encompasses a wide range of topics – primarily emerging practices pertaining to executive compensation, corporate governance, and sustainability programs of the company. Engagement is consequential. Almost 50 percent of the respondents stated that it led to a change in corporate practice.

Equity 141

Equity 141

Reynolds Holding

NOVEMBER 26, 2023

Sustainable investing is becoming a hot topic in financial economics. They note, “ Divestment isn’t primarily an economic strategy, but a moral and political one.” However, when it comes to the impact of divestment campaigns and related tactics on promoting sustainable investing, financial economists miss an important point.

Marketability 52

Marketability Market Capitalization Banking 52

Audit Board

FEBRUARY 8, 2023

This uncertainty and lack of confidence leave them inclined to keep their heads down, avoid the topic — and miss critical opportunities for monitoring and responding to risk. Geopolitical and political risks where you’re operating, expanding, or investing. This is no time to keep our heads down.

Start-ups 59

Start-ups Technology Compliance 59

Harvard Corporate Governance

OCTOBER 28, 2022

I will focus on two topics: the concept of “materiality” in the federal securities laws and the comparability of ESG disclosure in fund documents. If we move away from a materiality that is focused on financial returns, we risk a regime that is subject to the whims of the administration in power – regardless of its political affiliation.

Banking 199

Banking Enterprise Value Marketability Compliance 199