Author Archives: Tarik Samman

Riding Out the Storm – A Non-Exhaustive Punch List for Compensation in Volatile Times

During any period of business uncertainty, board and compensation committee members, executive management teams and human resources leaders will feel pressure to act quickly. A singular proven strategy underscored successful compensation decisions through both the 2008 financial crisis and the COVID-19 pandemic—zoom out far enough to see the full picture and act in a manner […]

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2024 Sustainable Fund Trends: Index ETFs Are the Silver Lining

Navigating global crosscurrents, total assets under management (AUM) in sustainable funds grew at high single-digit rates in 2024. Nevertheless, these growth rates represented a meaningful slowdown compared with prior years. The sustainable ETF category, which is 91% index-based, grew a healthy 19%, which was still below the growth in conventional ETFs. This report, a follow-up […]

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Are CEOs Overpaid?

This question has been debated by regulators, practitioners, and the media for at least the past 40 years. Pick up The Wall Street Journal, Forbes, or any of the world’s business press on a given day, and there is a decent chance that you will see a feature questioning whether CEOs of large companies deserve […]

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EU Parliament Votes To Delay Implementation of Sustainability Reporting and Due Diligence Obligations

On 3 April 2025, the European Parliament overwhelmingly voted to delay the implementation of the EU Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CS3D). The approval of the European Parliament, which followed the endorsement of the European Council on 26 March 2025, effectively stops the clock on, and delays, the […]

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First Circuit Vacates Summary Judgment Award and $93 Million Order in Revenue Sharing Case

On April 1, 2025, the United States Court of Appeals for the First Circuit overturned a $93 million judgment issued against Commonwealth Financial Network (“Commonwealth”) nearly one year ago in a case by the Securities and Exchange Commission (“SEC”) concerning alleged failures to adequately disclose revenue sharing payments.[1]  A three-judge panel has remanded the case […]

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AI Readiness: The Four Steps CEOs Need to Take to Build AI-Powered Organizations

In an era where artificial intelligence is redefining the foundations of business and society, leadership itself must transform. We stand at the precipice of the most significant technological revolution in modern history—one that will separate organizations that thrive from those that survive. The stakes are clear: our research found that 54% of leaders rate technological change […]

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Is Your Board Asking the Really Tough Questions about Risk?

Senior management has borne the brunt of criticism in recent memory in high-profile cases involving risk management and internal control failures. While management failures often are at the root cause of losses, penalties and reputational damage, boards of directors are increasingly being cited for significant risk governance failures. Substantial investments have been made in risk […]

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Weekly Roundup: April 11-17, 2025

Redefining the CEO’s Role for the Next Generation Posted by Bob Romanchek and Frank Carris, Meridian Compensation Partners, on Friday, April 11, 2025 Tags: Board of Directors, CEOs, Corporate governance, Executive Compensation Regulatory Shifts in ESG: What Comes Next for Companies? Posted by Matteo Tonello, The Conference Board, Inc., on Saturday, April 12, 2025 Tags: […]

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Dueling DEI Proposals Put Boeing Between a Rock and a Hard Place

Intense scrutiny regarding the role of environmental, social and governance (ESG) issues in proxy voting has only intensified in the wake of the Trump Administration’s executive orders on diversity, equity and inclusion (DEI). Meanwhile, a late shift in SEC guidance has injected uncertainty into the shareholder proposal exclusion process. Boeing’s upcoming annual meeting serves to illustrate the […]

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Stakeholder Orientation and Accounting Conservatism: Evidence from State-Level Constituency Statutes

Key takeaways  Adopting state-level constituency statutes is related to a significant decrease in accounting conservatism, especially for firms with greater agency conflicts between shareholders (represented by directors and managers) and nonfinancial stakeholders such as employees, customers, and suppliers. The state-level constituency statutes allow directors and managers to adopt direct mechanisms to protect stakeholder interests in […]

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