Author Archives: Harvard Law School Forum on Corporate Governance and Financial Regulation

Shareholder Resolutions in Review: Political Spending

Shareholder resolutions filed in the 2022 proxy season included several different types of proposals focused on political spending by corporations, reflecting investor concerns that support of certain candidates and causes may be inconsistent with the stated values of the company. In this series of snapshots, ISS Corporate Solutions examines the key corporate issues raised by […]

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The Proposed SEC Climate Disclosure Rule: A Comment from the Investment Company Institute

This post is based on a comment letter submitted to the SEC regarding The Proposed SEC Climate Disclosure Rule by the Investment Company Institute. Below is the text of the letter with minor adjustments to eliminate the correspondence-related parts. The Investment Company Institute is writing to provide our views on the Securities and Exchange Commission’s […]

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Posted in Accounting & Disclosure, ESG, Institutional Investors, Practitioner Publications, SEC Comment letters, Securities Regulation | Tagged , , , , , , , , , | 1 Comment

VICI Properties: Creating Value from the Ashes of Caesar’s Demise

We recently published a paper on SSRN, VICI Properties: Creating Value from the Ashes of Caesar’s Demise, that examines the corporate governance changes that took place with the formerly bankrupted property assets of Caesar’s Entertainment to illustrate the potential impact that thoughtful governance choices can have on corporate performance. Case studies of corporate governance often […]

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Posted in Academic Research, Bankruptcy & Financial Distress, Comparative Corporate Governance & Regulation, Institutional Investors | Tagged , , , , , , , | Comments Off on VICI Properties: Creating Value from the Ashes of Caesar’s Demise

New SEC Rule Mandates Electronic Filing of Form 144s and “Glossy” Annual Reports

On June 3, 2022, the US Securities and Exchange Commission (SEC) adopted amendments to Rule 101 of Regulation S-T that eliminate the option for issuers and filing persons to file a number of forms in paper format. The amendments mandate that issuers and filing persons electronically submit the following forms on EDGAR: Form 144 for […]

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Hidden Agendas in Shareholder Voting

Nothing in either corporate or securities law requires companies to notify investors what they will be voting on before the record date for the meeting. In a forthcoming paper, we show that, overwhelmingly, they do not. The result is “hidden agendas”: for 88% of shareholder votes, investors cannot find out what they will be voting […]

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The Proposed SEC Climate Disclosure Rule: A Comment from Twenty-Two Professors of Law and Finance

This post is based on a comment letter sent to the SEC by Stephen M. Bainbridge (UCLA), Jonathan B. Berk (Stanford), Sanjai Bhagat (Colorado), Bernard S. Black (Northwestern), William J. Carney (Emory), Lawrence A. Cunningham (GW), David J. Denis (Pittsburgh), Diane Denis (Pittsburgh), Charles M. Elson (Delaware), Jesse M. Fried (Harvard), Sean J. Griffith (Fordham) […]

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2022 Say on Pay & Proxy Results

Breakdown of Say on Pay Vote Results 26 Russell 3000 companies (2.7%) failed Say on Pay thus far in 2022, 9 of which are in the S&P 400. 17 companies failed since our last report (bolded in the table later in this post). The failure rate has increased 80 basis points since our last report […]

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Posted in Boards of Directors, Corporate Elections & Voting, ESG, Executive Compensation, Institutional Investors, Practitioner Publications | Tagged , , , , , , , , , | Comments Off on 2022 Say on Pay & Proxy Results

The Proposed SEC Climate Disclosure Rule: A Comment from Eight U.S. Senators

This post is based on a comment letter submitted to the SEC regarding the Proposed SEC Climate Disclosure Rule by Senator Brian Schatz, Senator Sheldon Whitehouse, Senator Elizabeth Warren, Senator Sherrod Brown, Senator Martin Heinrich, Senator Alex Padilla, Senator Tammy Baldwin, and Senator Jeffrey A. Merkley. Below is the text of the letter with minor […]

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Sustainable Investing with ESG Rating Uncertainty

Earlier this year, regulatory bodies such as the Securities and Exchange Commission (SEC) for the US and the European Securities and Markets Authority (ESMA) for the EU launched an extensive consultation about ESG disclosure regulation, i.e., about firms’ environmental, social and governance (ESG) related risks and opportunities. Three phenomena triggered this regulatory activity: i) a […]

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The Critical Role of the Board Chair in Driving Board Performance

While all directors can contribute to the board’s success, the board chair has a unique set of responsibilities, both in the tone that they set, and their influence on how time and resources are deployed. The best board chairs are facilitators who get the best out of the collective expertise of the board—yet many chairs […]

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Posted in Boards of Directors, Comparative Corporate Governance & Regulation, International Corporate Governance & Regulation, Practitioner Publications | Tagged , , , , , | Comments Off on The Critical Role of the Board Chair in Driving Board Performance
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