Yearly Archives: 2023

Criminal Subsidiaries

Andrew K. Jennings is an Associate Professor of Law at Emory University. This post is based on his recent article forthcoming in the Fordham Law Review.

Each year, Department of Justice (DOJ) components resolve a handful of corporate criminal cases with subsidiary-only conviction (SOC) settlements. In SOC settlements, a subsidiary pleads guilty to offenses that its parent or siblings share liability for. From 2013 to 2022, SOC settlements occurred in at least 3.3% of all federal corporate criminal resolutions, including 5.6% of cases in which prosecutors sought an entity conviction. For parent companies and their other subsidiaries, isolating conviction to one entity protects the rest of the corporate group from criminal collateral consequences. This result can be referred to as criminal entity partitioning, a subset of the entity partitioning that serves as a core function of organizational law. For prosecutors, SOC settlements allow greater flexibility in balancing between the need to avoid social cost that could result from fully prosecuting a firm’s culpable constituents (e.g., the need to avoid the “corporate death penalty”) with the need to deter and punish corporate crime, prevent recidivism, and achieve other criminal-legal ends. In other words, SOC settlements allow prosecutors to obtain entity convictions when appropriate, while avoiding the regulatory and other collateral consequences associated with parent-level convictions.

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Remarks at the 2023 Democracy Forum

Barack Obama served as the 44th President of the United States. This post is based on Mr. Obama’s remarks at the 2023 Democracy Forum.

Hello, Chicago! Thank you, Aleena, for that outstanding introduction. I will say that Michelle would be jealous to see that she has a six-month old at home and she doesn’t look tired. More importantly, thank you for everything that you’re doing to connect people with jobs and reduce inequality in the city that we love.

I want to thank our amazing panelists, who you’ve already heard from and who you’re going to hear from, all the leaders who are part of our network group who’ve come from far and wide, all the experts who generously agreed to join us for our second annual Democracy Forum. I want to say just how blessed we are to have you here.

Now, I have always believed that the ideas of a now 62-year-old, gray haired, although still relatively fit, ex-president are less relevant than the ideas and insights of you, a new generation of leaders.

That’s why after leaving the White House, Michelle and I started the Obama Foundation, to inspire and empower and connect those of you who are going to be driving change for years to come. We now have a global network of hundreds of young leaders from practically every continent, who are tackling some of the most important issues of our time.

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2023 CPA-Zicklin Index Shows Strong Increase in Number of Trendsetter, Top-Scoring Companies

Dan Carroll is a Vice President, and Bruce F. Freed is a President and Co-founder at the Center for Political Accountability. This post is based on their CPA memorandum. Related research from the Program on Corporate Governance includes The Untenable Case for Keeping Investors in the Dark (discussed on the Forum here) by Lucian Bebchuk, Robert J. Jackson, Jr., James Nelson, and Roberto Tallarita; Shining Light on Corporate Political Spending (discussed on the Forum here) by Lucian Bebchuk, and Robert J. Jackson Jr; and Good Corporate Citizenship We Can All Get Behind?: Toward A Principled, Non-Ideological Approach To Making Money The Right Way (discussed on the Forum here) by Leo E. Strine.

With the 2024 election season ramping up, more leading U.S. corporations than ever before are receiving the highest scores for political spending disclosure and accountability, according to the annual benchmarking study recently released by the Center for Political Accountability and The Wharton School’s Zicklin Center for Governance and Business Ethics.

The number of public corporations in the S&P 500 Index getting scores of 90 percent or better, called Trendsetters, jumped from 89 last year to a record 100 now, according to data in the 2023 CPA-Zicklin Index of Corporate Political Disclosure and Accountability.

It is the highest number of companies receiving Trendsetter status – over one-fifth of the S&P 500 companies evaluated – since the benchmarking study was expanded in 2015 from covering the S&P 100. (There were 28 top-scoring companies then.) The companies improving their scores to join the Trendsetter ranks this year are Meta Platforms Inc.; Alliant Energy Corp.; American Electric Power Company Inc.; Archer Daniels Midland Co.; Celanese Corp.; CMS Energy Corp.; Equinix Inc.; Fifth Third Bancorp; Freeport-McMoRan Inc.; Gilead Sciences Inc.; PG&E Corp.; Pinnacle West Capital Corp.; Prologis Inc.; Public Service Enterprise Group; Raytheon Technologies Corp.; Regions Financial Corp.; ServiceNow Inc.; Texas Instruments Inc.; Whirlpool Corp.; and Yum Brands Inc.

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More Women Take CEO Jobs But Parity Still Decades Away

Luke Meynell Co-leads the Board & CEO Advisory Partners in the UK at Russell Reynolds Associates. This post is based on his Russell Reynolds memorandum. 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. Fried; and Duty and Diversity (discussed on the Forum here) by Chris Brummer and Leo E. Strine, Jr.

Our analysis of the 1,822 companies listed on the world’s leading stock indices reveals 142 CEOs left their positions so far this year. This compares to 148 across the same period in 2022, which was a record year for CEO turnover.

This high level of departures should be creating an opportunity to accelerate progress on gender parity among CEOs—and it is, to an extent. In 2023 so far, 15% (on average) of those taking a CEO role have been women. This is up 9.7% across the same period in 2018.

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Real World Examples of Circumstances That May Taint a Deal Process

Jenness E. Parker and Sonia K. Nijjar are Partners, and Claire K. Atwood is an Associate at Skadden, Arps, Slate, Meagher & Flom LLP. This post is based on their Skadden memorandum. Related research from the Program on Corporate Governance includes Are M&A Contract Clauses Value Relevant to Target and Bidder Shareholders? (discussed on the Forum here) by John C. Coates, IV, Darius Palia, and Ge Wu; and The New Look of Deal Protection (discussed on the Forum here) by Fernan Restrepo and Guhan Subramanian.

Key Points

  • Four recent cases illustrate circumstances that may expose a deal to challenge because of a conflict of interest, and the ways a board or special committee may help insulate a deal process from someone with a potential conflict.
  • There are no hard and fast rules to apply where there is a potential conflict because the factual backgrounds and relationships in strategic corporate transactions are always highly complex, and there is no “perfect” deal process ordained by the courts.

Sometimes when a board is considering a strategic transaction, it may find that a key figure who can influence the deal process — for example, a founder, controller or CEO-negotiator — has a potential conflict of interest. They may be on both sides of the deal, or they may simply have personal motivations and interests that are not shared by all stockholders. Such conflicts can arise on either the buy- or sell-side.

In this situation, it will fall to the board or a special committee to find the best way to address any conflict. Each situation comes with its own set of facts, so there are no all-purpose rules that apply in every case. But four recent Delaware decisions scrutinized deal processes that were challenged by stockholders because influential figures, negotiators or other fiduciaries involved in the process had conflicts. These rulings offer examples both of behavior that could be cast in an unfavorable light if a deal is challenged, and approaches boards have taken that courts found were helpful to insulate the conflicted person and preserve the integrity of the deal process.

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Regulatory Spotlight on Private Funds

Meaghan Kelly, David Blass, and Michael Osnato are Partners at Simpson Thacher & Bartlett LLP. This post is based on a Simpson Thacher memorandum by Ms. Kelly, Mr. Blass, Mr. Osnato, Nicholas Goldin, Michael Wolitzer, and Marc Berger.

Introduction

The end of September marked the close of the 2023 fiscal year for the United States Securities and Exchange Commission (the “SEC”). In remarks last week, SEC Director of Enforcement, Gurbir Grewal, noted that, “[w]hile we have not yet released our 2023 fiscal year-end numbers, I can give you a sneak preview: we had another incredibly productive year on behalf of the investing public.”[1] Focusing on private funds, Director Grewal stated earlier this year that private funds were a “substantive priority area” for the Division of Enforcement—and that has certainly been borne out in the 2023 docket.[2]

I. Examinations & Enforcement

In this guide, we discuss the following topics from recent examinations and enforcement actions: (i) the calculation of management fees in the post-commitment period; (ii) allocation of expenses; (iii) the amended Marketing Rule; (iv) the Custody Rule; and (v) off-channel communications. The first four topics were specifically identified as priorities for the Division of Examinations in connection with its release this month of its 2024 Examination Priorities.

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California enacts anti-greenwashing requirements

Loyti Cheng, Michael Comstock, and David A. Zilberberg are Counsels at Davis Polk & Wardwell LLP. This post is based on a Davis Polk memorandum by Ms. Cheng, Mr. Comstock, Mr. Zilberberg, Emily Roberts, Stephen A. Byeff, and Timothy J. Sullivan. Related research from the Program on Corporate Governance includes The Illusory Promise of Stakeholder Governance (discussed on the Forum here) and Does Enlightened Shareholder Value Add Value? (discussed on the Forum here) both by Lucian A. Bebchuk and Roberto Tallarita; How Twitter Pushed Stakeholders Under The Bus (discussed on the Forum here) by Lucian A. Bebchuk, Kobi Kastiel, and Anna Toniolo; and Restoration: The Role Stakeholder Governance Must Play in Recreating a Fair and Sustainable American Economy—A Reply to Professor Rock (discussed on the Forum here) by Leo E. Strine, Jr.

Governor Newsom has signed the Voluntary Carbon Market Disclosures Act, a law intended to combat “greenwashing” by requiring disclosure on net zero, carbon neutrality and emissions reduction claims, as well as voluntary carbon offsets purchased, used, marketed or sold in California. The VCMDA, which becomes effective January 2024, applies to public and private companies that operate and make claims or purchase or use VCOs in California, or that sell or market VCOs in California.

On October 7, 2023, California Governor Gavin Newsom signed AB-1305, the Voluntary Carbon Market Disclosures Act (VCMDA).[1] The VCMDA is intended to address “greenwashing” by requiring detailed disclosure of the methodology for tracking and verifying claims made within California by entities operating within California regarding net zero, carbon neutrality or emissions reductions, as well as disclosure regarding voluntary carbon offsets (VCOs) purchased, used, marketed or sold within California. The VCMDA will become effective on January 1, 2024 and will require any covered disclosures to be updated at least annually. Violations of the VCMDA are subject to a civil penalty up to $2,500 per day per violation, not to exceed $500,000.

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Dirty Air and Green Investments: The Impact of Pollution Information on Portfolio Allocations

Raymond Fisman is a Slater Family Professor in Behavioral Economics at Boston University. This post is based on a recent paper by Professor Fisman, Professor Pulak Ghosh, Professor Arkodipta Sarkar, and Professor Jian Zhang. Related research from the Program on Corporate Governance includes The Illusory Promise of Stakeholder Governance (discussed on the Forum here) and Does Enlightened Shareholder Value Add Value? (discussed on the Forum here) both by Lucian A. Bebchuk and Roberto Tallarita; How Much Do Investors Care about Social Responsibility? (discussed on the Forum here) by Scott Hirst, Kobi Kastiel, and Tamar Kricheli-Katz; and Companies Should Maximize Shareholder Welfare Not Market Value (discussed on the Forum here) by Oliver Hart and Luigi Zingales.

Globally, investment in so-called ESG (environmental, social, governance) funds has grown exponentially in recent years, far outstripping the rate of growth of assets under management more generally.  Much of the growth and attention has focused on the “E” in ESG, with sustainable investment seen as one mechanism for disciplining firms that generate negative environmental externalities.

There are many potential drivers of this increase – it may reflect return expectations resulting from anticipated climate regulation, a proliferation of ESG funds that service a latent demand for socially responsible investment, or a shift in investor preferences resulting from greater salience and attention to environmental concerns. Yet distinguishing amongst these various explanations is a challenge. For example, the signing of the Paris Agreement on climate change potentially affected all three factors – it gave greater visibility to environmental issues and thus may have impacted investor preferences, signaled to asset management firms a potential market, and also imposed (in theory) binding constraints on companies’ carbon footprints.

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Weekly Roundup: November 10-16, 2023


More from:

This roundup contains a collection of the posts published on the Forum during the week of November 10-16, 2023

The California Effect: Visionary Climate Disclosure Laws Will Have FarReaching Impact


SEC Adopts Short Sale Disclosure Rules


Fifth Circuit grants Chamber’s petition for review of buyback rule


“Optimizing” and Match: Bad Policy Threatens to Drive Bad Law


2023 Proxy Season Review: Institutional Investor Expectations in a Divided World


Perspectives on Tech Sector Activism Going into 2024


Golden Parachutes Face Investor Scrutiny


Fifth Circuit Declines to Review SEC’s Approval of Nasdaq’s Board Diversity Rule


The State of ESG Goal-Setting


Hispanics Underrepresented on U.S. Boards Despite Recent Gains


Shareholders Pose Growing Risks to Companies’ DEI Initiatives


Shareholders Pose Growing Risks to Companies’ DEI Initiatives

Ishan Bhabha, Anne Cortina Perry, and Annie Kastanek are Partners at Jenner & Block LLP. This post is based on a Jenner & Block memorandum by Mr. Bhabha, Ms. Perry, Ms. Kastanek, Marcus Childress, Katie Wynbrandt, and Victoria Hall-Palerm. Related research from the Program on Corporate Governance includes The Illusory Promise of Stakeholder Governance (discussed on the Forum here) and Does Enlightened Shareholder Value Add Value? (discussed on the Forum here) both by Lucian A. Bebchuk and Roberto Tallarita; and How Much Do Investors Care about Social Responsibility? (discussed on the Forum here) by Scott Hirst, Kobi Kastiel, and Tamar Kricheli-Katz.

Shareholder activism, in the form of proposals, books and records demands, and litigation, is proving to be an increasingly prevalent tool in challenges to diversity, equity, and inclusion (DEI) policies. This client alert focuses on two types of shareholder activism gaining traction: shareholder proposals and shareholder litigation. 

Activist shareholder groups have begun blanketing public companies with environmental, social, and corporate governance (ESG) proposals, implicating a wide array of issues from forced labor[1] to abortion access[2] to climate change.[3] Initiatives addressing DEI efforts constitute a significant share of these social proposals. For example, recent shareholder proposals have demanded that companies audit “the Company’s impacts on civil rights and non-discrimination,”[4] provide a “report to shareholders on the effectiveness of the Company’s diversity, equity, and inclusion efforts,”[5] or adopt board-selection processes designed to increase diverse candidates.[6] Over the last two years, these proposals have been increasing in quantity, and more of them are reaching a shareholder vote, in light of recent changes at the Securities and Exchange Commission (SEC).

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