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	<title>The Harvard Law School Forum on Corporate Governance</title>
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	<title>Preparing for Proxy Season 2026 &#8211; The Harvard Law School Forum on Corporate Governance</title>
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		<title>Preparing for Proxy Season 2026</title>
		<link>https://corpgov.law.harvard.edu/2025/12/29/preparing-for-proxy-season-2026/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=preparing-for-proxy-season-2026</link>
		<comments>https://corpgov.law.harvard.edu/2025/12/29/preparing-for-proxy-season-2026/#respond</comments>
		<pubDate>Mon, 29 Dec 2025 12:30:02 +0000</pubDate>
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				<category><![CDATA[Practitioner Publications]]></category>
		<category><![CDATA[Corporate governance]]></category>
		<category><![CDATA[Proxy season]]></category>
		<category><![CDATA[proxy statements]]></category>
		<category><![CDATA[Shareholder proposals]]></category>

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		<description><![CDATA[Executive Summary As the proxy environment continues to evolve, companies must refine their communication of governance and compensation practices to maintain investor confidence as they enter 2026. Transparency and strong pay-for-performance alignment remain core expectations, and the proxy statement (DEF 14A) serves as the primary vehicle for demonstrating how board oversight and compensation programs support [&#8230;]]]></description>
				<content:encoded><![CDATA[<hgroup><em>Posted by Joyce Chen, Equilar, Inc., on Monday, December 29, 2025 </em><div class='e_n' style='background:#F8F8F8;padding:10px;margin-top:5px;margin-bottom:10px;text-indent:2.5em;'><strong style='margin-left:-2.5em;'>Editor's Note: </strong> <p style="margin:0; display:inline;">Joyce Chen is an Associate Editor at Equilar, Inc. This post is based on an Equilar memorandum by Ms. Chen, Ignasi Garros, Andrew Jeong, Jacob Mendoza, and Stephen Okoth.</p>
</div></hgroup><h2>Executive Summary</h2>
<p>As the proxy environment continues to evolve, companies must refine their communication of governance and compensation practices to maintain investor confidence as they enter 2026. Transparency and strong pay-for-performance alignment remain core expectations, and the proxy statement (DEF 14A) serves as the primary vehicle for demonstrating how board oversight and compensation programs support long-term strategy. By offering a more complete and cohesive narrative, companies can reinforce their values and commitment to stakeholders while proactively addressing emerging concerns.</p>
<p>With these expectations in mind, Preparing for Proxy Season 2026 examines key governance and disclosure trends among Equilar 100, Equilar 500 and Russell 3000 companies. DFIN provides independent commentary on disclosure strategies to effectively facilitate shareholder discourse and understanding of the proxy statement.</p>
<p> <a href="https://corpgov.law.harvard.edu/2025/12/29/preparing-for-proxy-season-2026/#more-178313" class="more-link"><span aria-label="Continue reading Preparing for Proxy Season 2026">(more&hellip;)</span></a></p>
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