Intelligize has analyzed top 10-K risk factor disclosures along with hundreds of risk-factor-related comments by the SEC to provide you with competitive intelligence into which risk factors the SEC might expect to see in your own reporting....
We conducted a comprehensive review of risk factors cited in 10-Ks over the last four quarters, revealing two clear trends. First, corporate concern over COVID-19 has plateaued as we enter a “post-pandemic” frame of mind. Second, public com...
The SEC’s position on whether companies may exclude certain shareholder proposals from proxy votes opened the door to more environmental and social proposals appearing on proxy statements in the past year. But has this stance led to more pr...
While it may be wonky by nature, the PCAOB has adopted a more aggressive posture under the leadership of Erica Williams. Since becoming chair in January...
This winter, we examined comment letters addressing public companies’ disclosure obligations related to the topic of climate change and reviewed the SEC’s history of guidance on environmental disclosure.