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Category: News

Polluted Factory: ESG Environmental Impact

A Farewell to Principles-based Disclosure?

Polluted Factory: ESG Environmental Impact

A changing of the guard in the White House means new faces in high-profile places throughout the executive branch. At the Securities and Exchange Commission, chairman Jay Clayton, an appointee of the outgoing president, has already announce...

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Mathematical Pay Ratios Written on Chalkboard

CEO Pay-Ratio Math Gets Messy in 2020

Mathematical Pay Ratios Written on Chalkboard

As far as math problems go, it’s not a hard one. You take the CEO’s compensation and divide it by the compensation of the median employee. Presto! Just like that, you’ve got the CEO pay ratio that public companies have been required to disc...

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wind farm

Biden Administration to Bring More Climate Disclosures

wind farm

Out on the campaign trail, President-elect Joe Biden declared climate change to be “the number one issue facing humanity.” The Democratic nominee proposed an ambitious environmental agenda to match his rhetoric, including a pledge to reach...

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Guiding ocean wave

First Wave of Companies File Under Revised Reg S-K

Guiding ocean wave

One of the big stories in corporate governance in 2020 has been the changes to Regulation S-K. In an effort to reduce the compliance burden and make it easier for investors to wade through corporate filings, the SEC pared down some disclosu...

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US White House

Issuers Disclose Electoral Worries

US White House

The 2020 presidential campaign introduced Americans to the concept of “election week.” Political junkies accustomed to knowing the identity of the next president on the first Tuesday in November went to bed on November 3 with a vastly diffe...

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