Author Archives: Tarik Samman

Presentation of Arguments in a Brief of Current and Retired Practitioners and Professors as Amici Curiae in Support of Reversal of the Opinion of the Delaware Court of Chancery in In Re Tesla, Inc. Derivative Litigation

Tesla directors and stockholders ratified the stock-option incentive compensation contract between Tesla and Elon Musk twice, once in 2018 and again in 2024. Following each ratification, the Delaware Court of Chancery found flaws in the approval process, overrode both the shareholders and the board, and rescinded the compensation agreement.  Following the second opinion, a group […]

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2025 Say on Pay Reports

Say on Pay Results

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FÁCIL: Opening New Paths for the Capital Market in Brazil

All around the world, regulators are redesigning capital market frameworks to attract small and medium enterprises (SMEs), recognizing that public markets offer unique advantages for growth-stage companies, including superior price discovery, enhanced liquidity, greater financial statement comparability, and direct access to institutional capital. And yet, for many smaller businesses, this participation remains costly and complex. […]

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A Guide for Boards Evaluating Conflicted Transactions Under the Amended Delaware Law

In perhaps one of the most significant revisions to the Delaware General Corporation Law (DGCL), on March 25, 2025, the governor signed into law amendments overhauling much of the state’s law relating to conflicted transactions between corporations and their directors, officers, and controlling stockholders.  The amendments are part of a trend to lend certainty to […]

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Considerations in Proxy Disclosure

As companies prepare their proxy disclosures, ensuring transparency and clarity in executive compensation reporting remains a top priority. Investors expect well-structured disclosures that provide insight into board decisions, pay-for-performance alignment, and responsiveness to shareholder concerns. This update highlights three key areas in proxy disclosure with sample disclosure guidance on why this disclosure may be helpful […]

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Skin in the Game: Does Outside Directors’ Equity-based Compensation Induce or Mitigate Stock Price Crash Risk?

Stock price crashes—sudden and extreme negative movements in share prices—pose serious threats to shareholder value and corporate reputations. While these events often appear unpredictable, a growing body of research links them to weak corporate governance, especially the failure to disclose bad news in a timely manner. Our recent study, Skin in the Game, sheds light […]

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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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