Author Archives: Tarik Samman

Economic Surveillance using Corporate Text

Over the past decennium, we have witnessed a significant growth in the volume of company-released text data, ranging from transcripts of periodic earnings calls—in which company management discusses their firms’ financial performance, future outlook, and strategic initiatives—to an extensive array of regulatory filings required of companies traded on U.S. stock exchanges. Economists are increasingly recognizing […]

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Glass Lewis and ISS Publish 2025 Updates

On November 14, 2024, Glass Lewis published its 2025 U.S. Benchmark Policy Guidelines (U.S. Guidelines), and its 2025 Shareholder Proposals & ESG-Related Benchmark Policy Guidelines (ESG Guidelines), both effective for shareholder meetings held on or after January 1, 2025. On December 17, 2024, ISS Governance published its Benchmark Policy Changes for 2025: U.S., Canada, and Americas Regional (ISS Guidelines), effective […]

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A Review of Director Commitments Policies, 2023 to 2024

In recent years, director commitments policies have become more prevalent at U.S.-based companies. Director commitments policies can reduce risks stemming from potentially overcommitted directors, facilitate active board refreshment and ensure that a board engages in thoughtful dialogue around director time commitments. Many institutional investors are incorporating director commitments policies into their evaluation of directors and proxy voting […]

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Strategic Insider Trading and Its Consequences for Outsiders: Evidence From the Eighteenth Century

Motivation Information asymmetry is inherent to trading and will always remain a threat to the fairness and integrity of financial markets. It is therefore important to understand how informed investors exploit their information advantage and how their strategic trading behavior affects uninformed investors. In our paper Strategic Insider Trading and its Consequences for Outsiders: Evidence […]

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President Trump Acts to Roll Back DEI Initiatives

Executive Orders: Require Attorney General to Recommend Measures to Encourage Private Sector to End Illegal DEI Practices Establish Federal Policy of Two Genders Only, Cease Virtually All DEI-Related Activities in the Federal Workforce, and Cancel Affirmative Action Requirements for Federal Contractors Summary Consistent with President Trump’s campaign promises, the White House has taken swift and […]

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Delaware Court Upholds Private Equity-Led Company Sale Under Business Judgment Rule

On January 7, 2025, Vice Chancellor Glasscock issued a 68-page post-trial decision in Manti Holdings, LLC v. The Carlyle Group Inc., in which he rejected plaintiffs’ claims of breach of fiduciary duty in connection with the sale of Authentix Acquisition Company, Inc. (“Authentix” or the “Company”) to private equity firm Blue Water Energy LLP (“BWE”) in […]

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A New Regulatory Environment for Climate and Other ESG Reporting Rules

The Ill-Fated SEC Climate Rule On March 6, 2024, the SEC adopted final rules “to enhance and standardize climate-related disclosures for investors,” which included, among other things, requirements to disclose material climate-related risks and related governance policies and practices and mitigation and adaptation activities, targets and goals, Scope 1 and 2 emissions reports and financial […]

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Delaware’s Rocky Year–What Lies Ahead?

2024 was a remarkable year in Delaware. For the first time in as long as anyone can remember, people began to seriously question whether Delaware would retain its dominance as the go-to jurisdiction for incorporating companies. There was an uproar following several decisions by the Delaware Court of Chancery that seemed to shake the market’s […]

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Weekly Roundup: January 31-February 6, 2025

Thoughts for Boards: Key Issues in Corporate Governance for 2025 Posted by Martin Lipton, Wachtell, Lipton, Rosen & Katz, on Friday, January 31, 2025 Tags: Board of Directors, Corporate governance, ESG, Stakeholder 2024 Corporate Governance Practices and Trends in Silicon Valley and at Large Companies Nationwide Posted by David A. Bell and Wendy Grasso, Fenwick […]

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Anti-ESG Proposals Have Increased in Volume, but Fare Poorly

The movement for greater corporate responsibility over environmental, social and governance issues, commonly known as ESG, has become increasingly prevalent across boardrooms and shareholder meetings in recent years. However, alongside this momentum, there has been growing opposition to corporate ESG initiatives, and groups critical of these efforts have grown in tandem. The debate over ESG […]

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