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

Overcoming the Hurdles to Board Leadership on Climate Change

Climate change has emerged as a central and existential risk for organizations—and fertile and critical ground for innovation. Yet new Deloitte research shows that many audit committees, an essential bulwark in helping companies manage and respond to risks and opportunities, haven’t yet sufficiently placed climate change initiatives at the core of their agendas. Among the […]

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Posted in Accounting & Disclosure, Boards of Directors, ESG, Practitioner Publications | Tagged , , , , , , , | 1 Comment

SEC Continues March Towards More Intrusive Regulation of Private Funds

In a split 3-1 vote earlier today [Feb. 9, 2022], the SEC proposed sweeping new rules targeted at private equity and other private funds. The proposal, if adopted, would essentially change commercially negotiated terms, in particular the negotiated indemnification provision, by substantive regulation. It also would significantly expand the disclosure of standardized fee and expense […]

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SPAC Law and Myths

Special purpose acquisition companies (SPACs) were the financial-legal hit of 2021, before they weren’t. SPACs broke records and displaced to an extent conventional initial public offerings (C-IPOs), even as C-IPOs also boomed. SPACs spiked, in part, because of myths about their financial attributes, which others have debunked. (See Michael Klausner, Michael Ohlrogge and Emily Ruan, […]

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Posted in Academic Research, HLS Research, Mergers & Acquisitions, Securities Litigation & Enforcement, Securities Regulation | Tagged , , , , , , , , | Comments Off on SPAC Law and Myths

Corporate Governance Trends in 2022 and Beyond

On December 14, 2021, Broadridge hosted its annual Corporate Governance Outlook event. The purpose of the event was to bring together corporate governance industry experts and thought leaders to discuss regulatory trends poised to shape the landscape in 2022 and beyond. Below is a summary of the topics and insights they shared. Universal Proxy Rulemaking […]

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Asset Management Industry Confronts the Challenges Presented by Climate Change Transition

I. Introduction The asset management industry has been sounding the alarm for some time about the risks and opportunities posed by climate change. While private equity giant, Carlyle, is the most recent financial institution to hit the headlines for its pledge to reach net zero greenhouse gas emissions by 2050, it is not the first […]

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SEC Proposed Amendments to Private Fund Manager Reporting

On January 26, 2022, the SEC voted to propose significant amendments to Form PF. Form PF, which was adopted in 2011 in connection with the Dodd-Frank Act, requires large registered investment advisers to file reports with the SEC regarding private funds managed by such advisers and to allow the Financial Stability Oversight Council to assess […]

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SEC’s Role in Cybersecurity

In a speech to the Securities Regulation Institute conference last week, Chair Gary Gensler signaled the SEC may implement more stringent cybersecurity regulations, and in the meantime, would work to enforce existing requirements. Since taking office in 2021, Mr. Gensler has often referred to the need for the SEC to be a “cop on the […]

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ESG: 2021 Trends and Expectations for 2022

Throughout 2021, the importance of environmental, social and governance (ESG) matters proved to be even greater than many had expected, with ESG becoming a key area of focus for a range of stakeholders, particularly in the boardroom. The rise and rise of ESG that we have seen over the past few years is likely to […]

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SEC Proposes Substantial Increases to Form PF Reporting

The Securities and Exchange Commission is proposing significant increases to reporting by hedge and PE fund advisers on Form PF. More details and analysis to come, but the key points identified by the SEC in voting to make the proposal are as follows: Current Reporting of Certain Events by Large Hedge Fund Advisers. Large hedge fund […]

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Weekly Roundup: February 18-24, 2022

SEC Re-Opens Comment Period for Pay vs. Performance Proposed Rules Posted by Daniel Laddin and Louisa Heywood, Compensation Advisory Partners, on Friday, February 18, 2022 Tags: Compensation disclosure, Dodd-Frank s.953, Executive Compensation, Incentives, Pay for performance, SEC, SEC rulemaking, Securities regulation Converting to a Delaware Public Benefit Corporation: Lessons from Experience Posted by Amy L. Simmerman, Ryan J. Greecher, and Brian Currie, Wilson Sonsini […]

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