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	<title>The Harvard Law School Forum on Corporate Governance</title>
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	<title>Thoughts for Boards: Key Issues for 2026 &#8211; The Harvard Law School Forum on Corporate Governance</title>
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		<title>Thoughts for Boards: Key Issues for 2026</title>
		<link>https://corpgov.law.harvard.edu/2026/02/03/thoughts-for-boards-key-issues-for-2026/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=thoughts-for-boards-key-issues-for-2026</link>
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		<pubDate>Tue, 03 Feb 2026 12:32:21 +0000</pubDate>
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				<category><![CDATA[Practitioner Publications]]></category>
		<category><![CDATA[Board of Directors]]></category>
		<category><![CDATA[Corporate governance]]></category>
		<category><![CDATA[Public Companies]]></category>
		<category><![CDATA[SEC]]></category>

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		<description><![CDATA[In a year of significant regulatory, geopolitical, technological and macroeconomic turbulence, boards have had to manage through an environment of uncertainty. Unpredictability caused by frequent policy shifts and evolving expectations and demands from governmental and market actors added complexity to the array of demands that a modern public company board must address. Yet there were [&#8230;]]]></description>
				<content:encoded><![CDATA[<hgroup><em>Posted by Martin Lipton, Wachtell, Lipton, Rosen & Katz, on Tuesday, February 3, 2026 </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;"><a href="https://www.wlrk.com/MLipton/" target="_blank" rel="nofollow noopener">Martin Lipton</a> is a Founding Partner at Wachtell, Lipton, Rosen &amp; Katz. This post is based on a Wachtell Lipton memorandum by Mr. Lipton, <a style="font-size: 10pt;" href="https://www.wlrk.com/attorney/sarosenblum/" target="_blank" rel="noopener" data-saferedirecturl="https://www.google.com/url?q=https://www.wlrk.com/attorney/sarosenblum/&amp;source=gmail&amp;ust=1770130639502000&amp;usg=AOvVaw3pCEJDjqyXSzr8DVShG5iF">Steven A. Rosenblum</a>, <a href="https://www.wlrk.com/KLCain/" target="_blank" rel="noopener" data-saferedirecturl="https://www.google.com/url?q=https://www.wlrk.com/KLCain/&amp;source=gmail&amp;ust=1770130639503000&amp;usg=AOvVaw3yTku2MJsv0g94L7dEGBH-">Karessa L. Cain, </a><a href="https://www.wlrk.com/etetelbaum/" target="_blank" rel="noopener" data-saferedirecturl="https://www.google.com/url?q=https://www.wlrk.com/etetelbaum/&amp;source=gmail&amp;ust=1770130639503000&amp;usg=AOvVaw0XzFaz5ux4TKC2C3Qjd8VJ">Elina Tetelbaum,</a> <a href="https://www.wlrk.com/attorney/lbraswell/" target="_blank" rel="noopener" data-saferedirecturl="https://www.google.com/url?q=https://www.wlrk.com/attorney/lbraswell/&amp;source=gmail&amp;ust=1770130639503000&amp;usg=AOvVaw03tZtdgEbgN2bhJxPBHLOt">Loren Braswell,</a> and <a href="https://www.wlrk.com/attorney/ahsugerman/" target="_blank" rel="noopener" data-saferedirecturl="https://www.google.com/url?q=https://www.wlrk.com/attorney/ahsugerman/&amp;source=gmail&amp;ust=1770130639503000&amp;usg=AOvVaw3qAgnzRTJp4atoDn22Ulj3">Alexander H. Sugerman</a>.</p>
</div></hgroup><p>In a year of significant regulatory, geopolitical, technological and macroeconomic turbulence, boards have had to manage through an environment of uncertainty. Unpredictability caused by frequent policy shifts and evolving expectations and demands from governmental and market actors added complexity to the array of demands that a modern public company board must address. Yet there were also more opportunities for proactive and well-advised companies to utilize new technologies, take a fresh look at their corporate governance practices and strengthen relationships with stakeholders in ways that helped boards not only navigate, but also take advantage of a rapidly shifting environment for public companies.</p>
<p>Set forth below are some of the most important trends and developments that shaped the landscape in three key areas for boards, along with some considerations for boards to bear in mind as they address these developments.</p>
<p> <a href="https://corpgov.law.harvard.edu/2026/02/03/thoughts-for-boards-key-issues-for-2026/#more-179100" class="more-link"><span aria-label="Continue reading Thoughts for Boards: Key Issues for 2026">(more&hellip;)</span></a></p>
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