The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu The leading online blog in the fields of corporate governance and financial regulation. Mon, 06 Apr 2026 11:32:10 +0000 en-US hourly 1 https://wordpress.org/?v=6.5.8 https://corpgov.law.harvard.edu/wp-content/uploads/2024/02/cropped-photography-4-e1706898544564-1-32x32.png Matters To Consider for the 2026 Annual Meeting and Reporting Season: Disclosure Developments – The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu 32 32 Matters To Consider for the 2026 Annual Meeting and Reporting Season: Disclosure Developments https://corpgov.law.harvard.edu/2026/01/14/matters-to-consider-for-the-2026-annual-meeting-and-reporting-season-disclosure-developments/?utm_source=rss&utm_medium=rss&utm_campaign=matters-to-consider-for-the-2026-annual-meeting-and-reporting-season-disclosure-developments https://corpgov.law.harvard.edu/2026/01/14/matters-to-consider-for-the-2026-annual-meeting-and-reporting-season-disclosure-developments/#respond Wed, 14 Jan 2026 12:30:34 +0000 https://corpgov.law.harvard.edu/?p=178736?d=20260113162301EST Posted by Brian Breheny, Raquel Fox and Page Griffin, Skadden, Arps, Slate, Meagher & Flom LLP, on Wednesday, January 14, 2026
Editor's Note:

Brian V. Breheny, Raquel Fox, and Page Griffin are Partners at Skadden, Arps, Slate, Meagher & Flom LLP. This post is based on a Skadden memorandum by Mr. Breheny, Ms. Fox, Mr. Griffin, Andrew Brady, and Leo Chomiak.

Consider Trends in SEC Filing Reviews

The Staff of the Division of Corporation Finance (Staff) of the Securities and Exchange Commission (SEC) continues to review public company disclosures. Based on a recent survey[1], during the 12-month period ended June 30, 2025, the volume of Staff comment letters and the number of companies receiving comments declined, which was a reversal in the trend of increased comment letters issued in the prior two years.
Below is an outline of the recent comment letter trends and the Staff’s areas of focus in its filing reviews. Companies should consider these topics when preparing annual reports.

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