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. They raised corporate sustainability and social responsibility disclosures, as well as the role of ratings in reputation and risk management, as key topics.

188

188

Harvard Corporate Governance

NOVEMBER 10, 2022

With investors and regulators pushing for greater oversight at board level, the CISO will need to communicate cyber risk and metrics in terms that resonate with the board, and governance structures will need to prioritise engagement with the CISO on cyber risks. million- but reputationally the impact of an incident may be longer lasting.

300

300

Harvard Corporate Governance

OCTOBER 17, 2022

K”); and ( iii ) require information disclosed on Form SR or pursuant to Item 703 of Regulation S-K to be tagged with inline eXtensible Business Reporting Language (“Inline XBRL”). Proposed Rule on Share Repurchase Disclosures. The full text of these proposed amendments is available here.

Equity 204

Equity 204

Harvard Corporate Governance

MARCH 7, 2024

The final rule is different from the proposal, but it still promises to spam investors with details about the Commission’s pet topic of the day—climate. The views expressed in this post are those of Commissioner Peirce, and do not necessarily reflect those of the Securities and Exchange Commission or its staff. Thank you, Mr. Chair.

Corporate Finance 115

Corporate Finance Finance 115

Harvard Corporate Governance

APRIL 19, 2022

The private markets and their role in the economy is an important topic and I’m glad to have this gathering of highly respected academics and industry participants thinking about the subject matter. Academia can play a huge hand in helping assess not only what needs to be regulated, but how effective existing regulations are.

Start-ups 202

Start-ups Finance Marketability Equity 202

Appraisers Blog

JANUARY 30, 2024

A topic that deserves an entire article. Obviously I have no respect for regulations pertaining to forcing a muzzle onto appraisers over fee discussions. FINALLY…you guys are beginning to open up about fees! Did I say article…i should have said website. If appraiser extortion is legal then so is organizing over fee setting.

Appraisal 60

Appraisal 60

Harvard Corporate Governance

MARCH 16, 2024

Securities and Exchange Commission (SEC) published its much anticipated rules to regulate initial public offerings (IPOs) by special purpose acquisition companies (SPACs) and subsequent business combination transactions between SPACs and target companies (de-SPAC transactions). Coates, IV. Overview On January 24, 2024, the U.S.

Compliance 122

Compliance Marketability 122

Harvard Corporate Governance

DECEMBER 1, 2022

Cyber and data security is a hot topic across sectors. Increased risk has prompted increased regulation. In the US alone, three new regulations were released in the past year: the SEC cybersecurity rule, the Cyber Incident Reporting for Critical Infrastructure Act, and the Ransomware and Financial Stability Act of 2021.

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215

Harvard Corporate Governance

JANUARY 30, 2024

This topic can invoke strong and diverse opinions, and debates regarding what ESG should or should not cover, or indeed, whether or not “ESG” itself is consistent with long-term investor interests and the board’s fiduciary duties, proliferated. .; and Stakeholder Capitalism in the Time of COVID (discussed on the Forum here ) by Lucian A.

211

211

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. With the unprecedented challenges faced by businesses and economies, there has never been a more important time to stay up-to-date on macroeconomic trends and predictions. EDT Register here.

Banking 246

Banking Marketability 246

Harvard Corporate Governance

AUGUST 11, 2023

Larcker (Stanford University) , on Monday, August 7, 2023 Tags: CEO Pay , equity awards , Executive Compensation , pay versus performance , Proxy advisory , shareholder engagement How Governance Professionals Are Guiding Corporate Disclosure on E&S Topics Posted by Sarah Crowe and Charles Neidenbach, Nasdaq, Inc.,

Marketability 189

Marketability Compliance Equity 189

Harvard Corporate Governance

JULY 27, 2023

3] We do not need additional regulations. Today’s rule, by contrast, reads like a test run for future overly prescriptive, overly costly disclosure rules covering a never-ending list of hot topics. more…)

Corporate Finance 189

Corporate Finance Finance 189

Harvard Corporate Governance

JUNE 14, 2022

Investor and regulator focus on board composition and practices has evolved significantly over the past 20 years. They also need boards of sufficient size to accommodate these individuals, as well as to populate the (new) board committees that address ESG topics. by Jesse M. Strine, Jr. discussed on the Forum here ).

303

303

Harvard Corporate Governance

MAY 8, 2023

State Street Global Advisors’ Proxy Voting and Engagement Guidelines for North America (United States [“US”] and Canada) address our market-specific approaches to topics including directors and boards, accounting and audit related issues, capital structure, reorganization and mergers, compensation, and other governance-related issues.

Capital Structure 236

Capital Structure Compliance Marketability 236

Appraisers Blog

JANUARY 30, 2024

A topic that deserves an entire article. Obviously I have no respect for regulations pertaining to forcing a muzzle onto appraisers over fee discussions. In reply to PJTMC. FINALLY…you guys are beginning to open up about fees! Did I say article…i should have said website.

Appraisal 63

Appraisal 63

IVSC

SEPTEMBER 30, 2022

” As a former financial services regulator, I have experienced first-hand the value of international standards in strengthening and transforming financial markets. Mr Barbosa has author numerous articles on corporate and capital market law topics and is a frequent speaker at conferences in Brazil and abroad.

Banking 246

Banking Start-ups Marketability Finance 246

IVSC

MARCH 28, 2024

As a result, the explicit consideration of ESG within the valuation process has become a key topic for the IVSC over the past few years, as not only is it in the global public interest, but also meets a market need, particularly as more standards and regulations such as those issued by the International Sustainability Standards Board and the EU Taxonomy (..)

Marketability 264

Marketability Business Valuation 264

Harvard Corporate Governance

AUGUST 9, 2023

The guidance addressed disclosure obligations under existing laws and regulations, cybersecurity policies and procedures, disclosure controls and procedures, insider trading prohibitions and Reg FD and selective disclosure prohibitions in the context of cybersecurity.

Marketability 246

Marketability Technology 246

Reynolds Holding

APRIL 7, 2024

Regulators globally are requiring companies to disclose their greenhouse gas (GHG) emissions. Regulators, however, are likely to demand that companies disclose these emissions; otherwise, reporting will be limited to emissions that are marginal to the real impact these companies have. In 2024, the U.S.

Finance 59

Finance Banking Marketability Start-ups 59

Harvard Corporate Governance

SEPTEMBER 4, 2023

Introduction Climate and environmental disclosure and governance are not new topics; however, coincident with the heightened concerns about the impacts of climate change, stakeholders’ interest in and expectations relating to corporate disclosure and governance have increased dramatically over the past several years. Strine, Jr.

130

130

Harvard Corporate Governance

JULY 29, 2022

Huge forces are redefining the role in real time: unforeseen events, such as the pandemic and geopolitical disruption, adding to the inexorable challenges of digital transformation, climate change, heightened regulation, and investor scrutiny. What has changed is the depth and breadth of that involvement.

Technology 241

Technology 241

Benzinga

JANUARY 16, 2024

cannabis regulation, Lance Boldrey , leader of Cannabis Law Practice at Dykema Gossett PLLC , analyzes the potential impact of reclassifying cannabis to Schedule III under the Controlled Substance Act. Amidst potential shifts in U.S. “As a Schedule III controlled substance, cannabis could be sold as medicine.

Marketability 69

Marketability 69

Harvard Corporate Governance

SEPTEMBER 17, 2023

Significant additional detail has been provided for in the ESRS, including two cross-cutting standards (ESRS 1 and ESRS 2) that provide general reporting concepts (including double materiality and reporting boundaries) and overarching disclosure requirements, and ten topical standards with specific disclosure requirements for ESG matters.

Marketability 233

Marketability 233

Harvard Corporate Governance

MAY 18, 2022

My thanks to the state securities regulators in the audience and to the North American Securities Administrators Association (NASAA) for your vital work to protect investors. The topic gets me thinking about grocery stores. Thank you, Melanie. Today, you’ve asked me to talk about investor protection in a digital age.

Technology 189

Technology 189

IVSC

FEBRUARY 21, 2024

Led by industry experts and valuation leaders, this webinar will delve into crucial topics such as integrating ESG metrics into valuation models, evaluating the financial impact of sustainability initiatives, and navigating regulatory implications for sustainable valuation practices.

Business Valuation 246

Business Valuation Corporate Finance Intangible Assets Appraisal 246

Harvard Corporate Governance

JUNE 22, 2022

It does not regulate climate activity itself (e.g., It is authorized by clear statutes, is consistent with settled understandings, and addresses disclosure topics covered by rules adopted long ago by the Commission and ratified by Congress. greenhouse gas emissions) and would have modest effects on the economy as a whole.

217

217

Appraisers Blog

APRIL 17, 2024

I read each link listed and specifically rechecked the four Code of Federal Regulations referenced in your second to last paragraph. As an aside, while Im veering off topic into GSE FRAUD; NO LENDER IN THE COUNTRY SHOULD ACCEPT OR AQUIESCE TO A REPURCHASE LETTER WITHOUT DEMANDING BINDING ARBITRATION.

Compliance 69

Compliance Appraisal Banking 69

Audit Board

DECEMBER 25, 2022

In the last year, AuditBoard’s Webinar Series focused on resilience in the face of new regulations, keeping management’s attention while fighting against risk fatigue, and viewing digital risk as a strategic opportunity. . One of the main topics of conversation related to resilience in a time of increasing regulatory risk.

Start-ups 52

Start-ups Compliance Equity Technology 52

Harvard Corporate Governance

JUNE 21, 2022

There are good reasons for the Commission’s inaction, including the attorney-client privilege, the goal of zealous advocacy, the fact-specific nature of materiality determinations, and the traditionally state-law basis for the regulation of attorney conduct.

Marketability 202

Marketability 202

IVSC

OCTOBER 31, 2023

Board of Trustees Advisory Forum Working Group Standards Review Board Tangible Assets Board Engaging with Influential European Stakeholders The IVSC routinely uses physical meetings to undertake engagement with key stakeholders, including regional and national standard setters and regulators, as well as VPOs and end user communities.

Intangible Assets 130

Intangible Assets Appraisal Business Valuation Banking 130

Audit Board

SEPTEMBER 6, 2023

Board reports are typically a mix of emerging topics, relevant trends, and the failure/implication of KPIs. Emerging topics The goal of this portion of your report is to provide sufficient context — the “Why” — for any investment you are receiving or asking for. Connect these emerging topics to organizational goals or objectives.

Compliance 52

Compliance Technology Marketability 52

ThomsonReuters

MARCH 6, 2024

Let’s take a look at the answers behind one of these hot topics (the Employee Retention Credit) and then learn how a trusted tax research solution can transform research workflow and offer expert insights into the topics that are top of mind for accountants and clients.

Marketability 52

Marketability 52

Reynolds Holding

NOVEMBER 17, 2022

The event brings together members of the federal and Delaware judiciaries, government regulators, academics, and prominent M&A and corporate governance practitioners. Millstein Center for Global Markets and Corporate Ownership, the Columbia Law School Center on Corporate Governance, and the law firm of Paul Hastings LLP.

Finance 128

Finance Marketability Corporate Finance 128

IVSC

MARCH 28, 2024

As a result, the explicit consideration of ESG within the valuation process has become a key topic for the IVSC over the past few years, as not only is it in the global public interest, but also meets a market need, particularly as more standards and regulations such as those issued by the International Sustainability Standards Board and the EU Taxonomy (..)

Marketability 130

Marketability Business Valuation 130

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

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

Harvard Corporate Governance

APRIL 29, 2022

So today’s topic is particularly apt. public markets provide many benefits, including disclosures and safeguards at the offering stage followed by periodic reporting, public trading venues that offer high degrees of liquidity, and an ecosystem of laws and regulations that provide investors with protections and remedies when needed.

Marketability 188

Marketability 188