Author Archives: Tarik Samman

ESG Performance Metrics in Executive Compensation Strategies

More than three-quarters of companies in the S&P 500 incorporate environmental, social & governance (ESG) performance measures into their executive incentive plans, according to 2024 disclosures, up from two-thirds in 2021. This report analyzes the focus areas and methods of integration of ESG metrics into performance measurement across both the S&P 500 and the Russell […]

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CEO Turnover and Director Reputation

Introduction The recent forced departure of Intel’s CEO Pat Gelsinger vividly illustrates the complex dynamics of CEO dismissals. After a pivotal board meeting assessing the company’s progress in regaining market share, Gelsinger was presented with an ultimatum: retire or be removed. The board’s frustration with “slow progress” and concerns about “the lack of products capable […]

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The 2025 Annual Meeting and Reporting Season: Annual Meeting and Corporate Governance Trends

Revisit Disclosure Controls and Procedures for Related-Party Transactions SEC rules require public companies to maintain and regularly evaluate the effectiveness of DCPs. CEOs and CFOs also must certify the effectiveness of the company’s DCPs on a quarterly basis. In addition, several SEC enforcement actions have alleged that companies failed to maintain adequate DCPs. These actions […]

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SEC Clawback Rules: Initial Impacts in the 2024 Proxy Season

Introduction Malus and clawback provisions allow companies to recover and/or withhold sums or share awards in specific circumstances , such as in situations where values were paid inappropriately or based on inaccurate or misleading information. These policies aim to mitigate excessive risk-taking that certain remuneration plans may incentivize. All New York Stock Exchange (NYSE) and […]

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Does Common Ownership Raise Antitrust Concerns?

“The agencies evaluate new learning from the academic community and are prepared to take action on common ownership when appropriate. Where sufficient evidence exists that the effect of particular acquisitions may substantially lessen competition, the agencies will consider appropriate responses, including possible enforcement actions.” — Federal Trade Commission on Common Ownership Introduction In recent decades, […]

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Matters To Consider for the 2025 Annual Meeting and Reporting Season: Disclosure Developments

Assess Trends in Cybersecurity Disclosures The Securities and Exchange Commission (SEC) adopted fnal rules in 2023 intended to enhance and standardize disclosures regarding cybersecurity risk management, strategy, governance and incident reporting by public companies, including foreign private issuers (FPIs). specifically, the SEC’s amendments require: (i) current reporting of material cybersecurity incidents on a new Item […]

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Pulse on Pay: CEO Pay Increases Over Time

Key Takeaways The median CEO pay in the S&P 500 has increased by 4% annually from 2012 through 2023, even with a pronounced increase to 11% in 2023. The rate of CEO pay movement is aligned with general wage growth across the US economy (4% since 2012 per the Social Security – Average Wage Index), […]

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The Sustainability Dividend: A Primer on Sustainability ROI

As sustainability becomes a business imperative, companies face growing pressure to determine the return on investment (ROI) of their sustainability efforts, a critical factor in gaining stakeholder trust and ensuring long-term success. This report highlights insights from a series of Member roundtables and polls, discusses the current state of sustainability ROI, and provides guidance for […]

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TikTok’s Identity Crisis: Corporate Personality in a De-Globalizing World

Introduction TikTok’s travails under the Trump and Biden Administrations are typically portrayed as a clash between national security interests and First Amendment protections. This tension is the focus of TikTok’s suit against the U.S. Government over a 2024 law that subjects the video platform to a ban in the United States unless it is divested […]

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Weekly Roundup: December 27-January 2, 2025

Key Considerations for 2024 Form 10-K and Form 20-F Filings Posted by Robert W. Downes, Catherine M. Clarkin and Alan J. Fishman, Sullivan & Cromwell LLP, on Friday, December 27, 2024 Tags: Disclosure, Form 10-K, Form 20-F, SEC Variance in Succession Strategy and Transition Processes Posted by Carey Oven, Natalie Cooper, and Bob Lamm, Deloitte LLP, […]

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