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HLS Faculty & Senior Fellows
Program on Corporate Governance Advisory Board
- Peter Atkins
- David Bell
- Kerry E. Berchem
- Richard Brand
- Daniel Burch
- Paul Choi
- Jesse Cohn
- Arthur B. Crozier
- Renata J. Ferrari
- Andrew Freedman
- Ray Garcia
- Joseph Hall
- Jason M. Halper William P. Mills
- David Millstone
- Theodore Mirvis
- Philip Richter
- Elina Tetelbaum
- Sebastian Tiller
- Marc Trevino
- Steven J. Williams
Author Archives: Harvard Law School Forum on Corporate Governance and Financial Regulation
Post-Doctoral Corporate Governance Fellowships For Finance, Economics, and Accounting Researchers
The Program on Corporate Governance at Harvard Law School (HLS) is seeking applications for Corporate Governance Fellowships from highly qualified candidates with graduate training in finance, economics, or accounting. Applications are considered on a rolling basis, and the start date is flexible. Appointments are for one year but the appointment period can be extended for […]
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Posted in Program News & Events
Tagged Program on Corporate Governance
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Five Questions Boards Should Ask About the War in Ukraine
While still recovering from the disruptions of the global pandemic, many companies find themselves grappling with a new and, for the most part, unanticipated emergency. Russia’s invasion of Ukraine requires business leaders to remain in crisis-management mode. Many commentators suggest that what we are witnessing is only the beginning of a new, precarious period of […]
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Posted in Accounting & Disclosure, ESG, International Corporate Governance & Regulation, Practitioner Publications
Tagged Cybersecurity, ESG, Globalization, International governance, Risk management, Russia, Sustainability, Ukraine
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SEC Proposes Rules Enhancing Cybersecurity Disclosures
On March 9, 2022, the Securities and Exchange Commission (SEC) proposed rules intended to enhance and standardize public company disclosures regarding cybersecurity risk management, strategy, governance, and incident reporting. The proposed rules accomplish these objectives through specific, mandated disclosure requirements applicable to all companies in a manner designed to enhance comparability across issuers and industries. […]
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Posted in Accounting & Disclosure, Boards of Directors, Practitioner Publications, Securities Regulation
Tagged Boards of Directors, Cybersecurity, Form 10-K, Form 10-Q, Materiality, Risk, Risk disclosure, Risk management, SEC, Securities regulation
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EU Taxonomy and the Future of Reporting
While the period up to 2018 was marked by an absence of ESG and sustainability focused regulatory pressure, in the period since, there have been efforts across the globe to ensure investors, financiers and companies pursue more sustainable business practices. At the forefront of those efforts has been the EU, which is seeking to become […]
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Posted in Accounting & Disclosure, ESG, International Corporate Governance & Regulation, Practitioner Publications
Tagged Climate change, Environmental disclosure, ESG, EU, Europe, Human capital, International governance, Sustainability
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The Promise and Perils of Open Finance
Open Finance seeks to harness the potential of new platform technology to enhance customer data access, sharing, portability, and interoperability—thereby leveling the informational playing field and fostering greater competition between incumbent financial institutions and a new breed of fintech disruptors. In the eyes of its proponents, this competition will yield a radical restructuring of the […]
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Posted in Academic Research, Banking & Financial Institutions, Financial Regulation
Tagged Algorithmic trading, Artificial intelligence, Banks, Consumer protection, Cybersecurity, Financial institutions, Financial regulation, Financial technology
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Materiality in Recent SEC Comments on Climate Disclosure
In September last year, Corp Fin posted a sample letter to companies containing illustrative comments regarding climate change disclosures, presumably designed to help companies think about and craft their climate-related disclosure. (See this PubCo post.) Corp Fin began by noting that, under its 2010 guidance (see this PubCo post), depending on the facts and circumstances, […]
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Posted in Accounting & Disclosure, ESG, Practitioner Publications, Securities Regulation
Tagged Climate change, Environmental disclosure, ESG, Materiality, SEC, Securities regulation, Sustainability
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SEC Proposes Unprecedented Cybersecurity Rules and Reporting Requirements
On March 9, 2022, the SEC voted to propose rules mandating sweeping cybersecurity measures for public companies and foreign private issuers. Most notably, the rules would impose a 4-day reporting requirement for domestic issuers who have experienced a “material cybersecurity incident.” The rules would also require foreign issuers to disclose information about material cybersecurity incidents […]
Click here to read the complete postThe SEC’s Proposed New Short Disclosure/Sale Requirements
On February 25, 2022, the U.S. Securities and Exchange Commission (SEC) published and requested comment on proposed new Rule 13f-2 (the Rule) under the Securities Exchange Act of 1934 (Exchange Act) and Form SHO, which would require institutional investment managers (as such term is defined under Section 13(f)(6)(A) of the Exchange Act (Institutional Investment Managers)) […]
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Posted in Institutional Investors, Practitioner Publications, Securities Regulation
Tagged Disclosure, Regulation SHO, SEC, SEC rulemaking, Securities regulation, Short sales
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Statement by Commissioner Peirce on Proposal on SPACs, Shell Companies, and Projections
Thank you, Chair Gensler, Renee [Jones], Charles [Kwon], and Jessica [Wachter] for the presentation. The Commission’s 2022 budget request includes additional resources to address “an unprecedented surge in non-traditional IPOs by special purpose acquisition companies.” If we adopt the rule that we are voting on today, we will not need additional resources to deal with […]
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Posted in Mergers & Acquisitions, Practitioner Publications, Regulators Materials, Securities Litigation & Enforcement, Securities Regulation, Speeches & Testimony
Tagged Capital formation, Investor protection, IPOs, LLCs, Mergers & acquisitions, SEC, Securities regulation, SPACs, Special purpose vehicles
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