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Seeking Common Ground in the Politicized Debate About ESG

Harvard Corporate Governance

One of the topics at the center of the ESG debate is climate change. I argue that it has the authority to require disclosure of Scope 1 and 2 emissions but suggest that it not attempt to include universal disclosure of Scope 3 at this time. more…)

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On the Audit Committee’s Agenda: What’s on the Horizon for 2022

Harvard Corporate Governance

The impacts of widespread remote work, accelerated digital transformation, and shifts in talent dynamics have been far-reaching, and the full scope of their effects—and related risks—is not yet certain.

Finance 324
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Does ESG Crowd Out Support For Government Regulation?

Harvard Corporate Governance

Yet existing research on the topic has produced contradictory results. We hypothesize that voluntary efforts could affect public support by changing perceptions of (1) the firm’s credibility, (2) the need for government regulation, (3) the feasibility of government regulation, and/or (4) the scope or seriousness of the underlying problem.

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8 Hot Topics in Activism

Harvard Corporate Governance

However, while recent Delaware litigation has continued to uphold a board’s enforcement of advance notice bylaws, it also called into question the enforceability of certain disclosure requirements and the appropriate scope of entities making disclosures (e.g., AIM ImmunoTech Inc., 2023-0879-LWW (Del. 28, 2023)).

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ESG Reporting for Private Companies

Harvard Corporate Governance

To be clear, for many private companies, ESG considerations—however the particular company defines ESG—inform the core purpose, values and day-to-day operations of the business, often from the venture’s founding stage, and consideration of ESG in that context is of course beyond the scope of this overview. more…)

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SEC Proposes Narrowing Grounds for Excluding Shareholder Proposals

Harvard Corporate Governance

More importantly, Rule 14a-8 has been the subject of extensive SEC staff interpretive guidance through no-action letters that have served to define the scope of the procedural and substantive requirements and a number of Staff Legal Bulletins that have served, in part, to crystallize the Staff’s current thinking. [1]. more…).

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New edition of the International Valuation Standards (IVS) published

IVSC

IVSC use a number of means to understand what changes are necessary in the standards, which include, but are not limited to: Agenda Consultation; This includes key topics to be considered by the all the boards and specific topics suggested by the Technical Boards. How can I learn more about the rationale for changes in this edition?