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Program on Corporate Governance Advisory Board
- Peter Atkins
- David Bell
- Kerry E. Berchem
- Richard Brand
- Daniel Burch
- Paul Choi
- Jesse Cohn
- Arthur B. Crozier Christine Davine
- Renata J. Ferrari
- Andrew Freedman
- Ray Garcia
- Byron Georgiou
- Joseph Hall
- Jason M. Halper William P. Mills
- David Millstone
- Theodore Mirvis
- Philip Richter
- Elina Tetelbaum
- Sebastian Tiller
- Marc Trevino Jonathan Watkins
- Steven J. Williams
HLS Faculty & Senior Fellows
Author Archives: Harvard Law School Forum on Corporate Governance and Financial Regulation
How the Best Boards Approach CEO Succession Planning
Many boards aren’t fully prepared for CEO departures despite succession planning being one of their primary responsibilities. If we’ve learned anything during the pandemic, it’s that anything can happen. There are important steps directors can take to be better prepared for both planned departures and the unexpected. Why CEO succession planning can be hard Planning […]
Click here to read the complete postBoard Practices Quarterly: The Outspoken Corporation
Corporate leaders are increasingly speaking out on potentially controversial social, political, and environmental issues as a matter of principle and/or in response to changing stakeholder pressures and expectations that corporate America can influence the dialogue on these issues. As is the case with many other corporate practices, taking a stance publicly on controversial or sensitive […]
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Posted in Boards of Directors, ESG, Practitioner Publications
Tagged Boards of Directors, Engagement, ESG, Reputation, Stakeholders, Surveys
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ESG in 2021 So Far: An Update
The rapidly growing focus on environmental, social and governance (ESG) matters that marked 2020 continued to shape events for companies operating or based in the U.K. and Europe in 2021. Discussions of ESG are occurring at all levels, from the boardroom to investors to employees, and governments, regulators and companies are all being encouraged to […]
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Posted in Accounting & Disclosure, Boards of Directors, ESG, Institutional Investors, International Corporate Governance & Regulation, Practitioner Publications
Tagged Board composition, Boards of Directors, Climate change, Cybersecurity, Diversity, Environmental disclosure, ESG, EU, Europe, Executive Compensation, Institutional Investors, International governance, Shareholder activism, Sustainability, UK
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Vermont’s Fossil Fuel Suit Underscores Climate-Change Pressures Faced by U.S. Companies
Companies in the United States and elsewhere continue to face extreme pressure to respond to climate change, with respect to both business operations and disclosures. In the most recent U.S. development on this front, the State of Vermont yesterday brought civil claims against a series of energy companies under its state consumer protection statute, alleging […]
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Posted in Accounting & Disclosure, Court Cases, ESG, Practitioner Publications
Tagged Climate change, Consumer protection, Disclosure, Environmental disclosure, ESG, Securities litigation, State law, Sustainability, Vermont
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Weekly Roundup: September 10–16, 2021
Financial Reporting and Moral Sentiments Posted by Radhika Lunawat (UC Irvine), Timothy W. Shields (Chapman University), and Gregory Waymire (Emory University), on Friday, September 10, 2021 Tags: Behavioral finance, Financial reporting, Information environment, Management, Oversight, Reputation Remarks by Chair Gensler Before the Investor Advisory Committee Posted by Gary Gensler, U.S. Securities and Exchange Commission, on Friday, September 10, 2021 Tags: Financial technology, Rule 10b-5-1, SEC, SEC enforcement, SEC […]
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Posted in Weekly Roundup
Tagged Weekly Roundup
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SEC Charges Kraft Heinz with Improper Expense Management Scheme
On Friday, the SEC announced settled charges against Kraft Heinz Company, its Chief Operating Officer and Chief Procurement Officer for “engaging in a long-running expense management scheme that resulted in the restatement of several years of financial reporting.” According to the SEC’s Order regarding the company and the COO, as well as the SEC’s complaint […]
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Posted in Accounting & Disclosure, Practitioner Publications, Securities Litigation & Enforcement, Securities Regulation
Tagged Accounting, Accounting irregularities, Financial reporting, Restatements, SEC, SEC enforcement, Securities enforcement, Securities regulation
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The Real Effects of Mandatory CSR Disclosure on Emissions: Evidence from the Greenhouse Gas Reporting Program
As economist John Kenneth Galbraith remarked in a 1994 interview, knowing someone is watching can make a difference in the behavior of the watched. It is not surprising, then, that societies seek to use monitoring and disclosure as tools to encourage desirable business practices, especially in the area of social responsibility such as businesses’ environmental […]
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Posted in Academic Research, Accounting & Disclosure, Corporate Social Responsibility, Empirical Research, ESG
Tagged Climate change, Corporate Social Responsibility, Environmental disclosure, ESG, Information environment, Oversight, Reputation, Stakeholders
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Going Public Report: First Half 2021
A Record-Breaking First Half of 2021 Technology and life sciences companies continued to go public at an extraordinary rate in the first half of 2021 via initial public offerings, de-SPAC mergers and direct listings. IPOs IPOs outpaced the second half of 2020, which was previously the most active six months for the space since we […]
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Posted in Mergers & Acquisitions, Practitioner Publications
Tagged Capital formation, IPOs, Mergers & acquisitions, SPACs, Special purpose vehicles, Tech companies
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Testimony By Chair Gensler Before the United States Senate Committee on Banking, Housing, and Urban Affairs
Good morning, Chairman Brown, Ranking Member Toomey, and members of the Committee. I’m honored to appear before you today for the first time as Chair of the Securities and Exchange Commission. I’d like to thank you for your support in my confirmation this spring. As is customary, I will note that my views are my […]
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Posted in Practitioner Publications, Regulators Materials, Securities Litigation & Enforcement, Securities Regulation, Speeches & Testimony
Tagged Cryptocurrency, Derivatives, Disclosure, Investor protection, SEC, SEC enforcement, Securities enforcement, Securities regulation, SPACs, Swaps
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