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. Sat, 18 Jul 2026 11:30:01 +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 Comment Letter on the SEC’s Proposal to Replace Quarterly Reporting with Semiannual Reporting – The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu 32 32 Comment Letter on the SEC’s Proposal to Replace Quarterly Reporting with Semiannual Reporting https://corpgov.law.harvard.edu/2026/07/18/comment-letter-on-the-secs-proposal-to-replace-quarterly-reporting-with-semiannual-reporting-5/?utm_source=rss&utm_medium=rss&utm_campaign=comment-letter-on-the-secs-proposal-to-replace-quarterly-reporting-with-semiannual-reporting-5 https://corpgov.law.harvard.edu/2026/07/18/comment-letter-on-the-secs-proposal-to-replace-quarterly-reporting-with-semiannual-reporting-5/#respond Sat, 18 Jul 2026 11:30:01 +0000 https://corpgov.law.harvard.edu/?p=182647?d=20260717155629EDT Posted by Donald A. Zakrowski, Eli Lilly and Co., on Saturday, July 18, 2026
Editor's Note:

Donald A. Zakrowski is Senior Vice President, Finance, and Chief Accounting Officer at Eli Lilly & Co. This post is based on his SEC comment letter.

The pharmaceutical companies listed below (the “Companies”) jointly submit this letter in support of the Securities and Exchange Commission’s (the “Commission”) proposed semiannual reporting rule. As public companies, including several with longstanding reporting practices, the Companies are well-positioned to offer perspective on how this proposal would function in practice.

Companies:

  • Bristol Myers Squibb Company
  • Eli Lilly and Company
  • Gilead Sciences, Inc.
  • Johnson & Johnson
  • Merck & Co., Inc.
  • Pfizer Inc.
  • Roivant Sciences Ltd.
  • Viatris Inc.
  • Zoetis Inc

(more…)

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