Weekly Roundup: July 17-23, 2026

Fri, 24 Jul 2026 11:30:41 +0000

Posted by the Harvard Law School Forum on Corporate Governance, on Friday, July 24, 2026

Editor's Note:

This roundup contains a collection of the posts published on the Forum during the week of July 17-23, 2026

Statement by Chair Atkins on Regulation E-Delivery

Posted by Paul Atkins, U.S. Securities and Exchange Commission, on Friday, July 17, 2026

Tags: digital communications, e-delivery, electronic communications, electronic delivery, investor disclosures, paper disclosures, Regulation E-Delivery, regulatory modernization, SEC, SEC rulemaking, Securities regulation

Comment Letter on the SEC’s Proposal to Replace Quarterly Reporting with Semiannual Reporting

Posted by Donald A. Zakrowski, Eli Lilly and Co., on Saturday, July 18, 2026

Tags: corporate disclosure, Form 10-S, Rule 10b5-1, SEC rulemaking, Semiannual Reporting

The SEC’s Registered Offering Reform Proposal: Expanding Access to Public Capital Markets

Posted by Adam Johnson and Drew Valentine, White & Case LLP, on Sunday, July 19, 2026

Tags: Capital markets, Form S-3, Public Companies, Registered Offerings, SEC, Securities regulation

Chancery Finds Potential Liability for Blocking Company Financings Despite Contractual Veto Rights

Posted by Gail Weinstein, Philip Richter, and Steven Epstein, Fried, Frank, Harris, Shriver & Jacobson LLP, on Monday, July 20, 2026

Tags: delaware, Delaware law, Fiduciary duties, Mergers & acquisitions, Private equity, Shareholder activism

What Sustainability Disclosures Actually Disclose

Posted by Hajin Kim (University of Chicago Law School), on Monday, July 20, 2026

Tags: corporate disclosure, corporate sustainability, Disclosure Quality, ESG, ESG Disclosure Quality, esg reporting, External Assurance, Sustainability Assurance, Sustainability Disclosures, Sustainability reporting, Sustainability Standards, Voluntary Reporting Standards

International Sustainability Reporting – Divergence and Equivalence

Posted by John Young, Ulysses Smith, and Alfie Scott, Debevoise & Plimpton LLP, on Monday, July 20, 2026

Tags: CSRD, esg reporting, ESRS, Sustainability Disclosure, Sustainability reporting

Disclosure Schedules are a Waste of Money

Posted by Melissa Sawyer, on Tuesday, July 21, 2026

Tags: Disclosure Schedules, Due diligence, M&A, merger agreements, Public Companies, SEC

Governance Proposals Dominate the 2026 Proxy Season

Posted by Subodh Mishra, ISS STOXX, on Tuesday, July 21, 2026

Tags: Governance proposals, Independent board chair, Proxy Season 2026, Proxy voting, Shareholder proposals, Shareholder rights, Special meeting rights, Supermajority voting, Written consent

Are AI Legal Chats by Non-Lawyer Officers and Directors Discoverable?

Posted by Gail Weinstein, Philip Richter, and Steven Epstein, Fried, Frank, Harris, Shriver & Jacobson LLP, on Wednesday, July 22, 2026

Tags: AI, AI risk, AI risk management, Artificial intelligence, Attorney-client privilege, Corporate Policies, delaware, Delaware law, Discovery, Generative AI, litigation

The Enduring Value Of Holding Ourselves To Our Enduring Values: A Reflection Honoring The OECD’s Guidelines For Multinational Enterprises On Responsible Business Conduct

Posted by Leo E. Strine, Jr. (University of Pennsylvania Carey Law School), on Wednesday, July 22, 2026

Tags: Accountability, AI, Corporate responsibility, corporate sustainability, ESG, OECD

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