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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: Tarik Samman
Weekly Roundup: December 20-26, 2024
Climate-related Disclosures by U.S.-based and Other Companies: Stats from the New IFRS Foundation Progress Report Posted by Michael Littenberg, Marc Rotter, and Peter Witschi, Ropes & Gray LLP, on Friday, December 20, 2024 Tags: Climate, Climate Disclosure, IFRS, TCFD Nationwide Preliminary Injunction Suspends Enforcement of the Corporate Transparency Act Posted by Daniel P. Stipano, Kendall […]
Click here to read the complete postPay Versus Performance and Investor Voting Decisions
The U.S. Securities and Exchange Commission (SEC) recently adopted the Pay Versus Performance disclosure rule to enhance transparency and assist shareholders in evaluating executive compensation. The rule requires public companies to disclose a new measure of compensation actually paid (CAP) alongside traditional measures of pay and firm performance indicators, such as stock returns and net […]
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Posted in Uncategorized
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Corporate Transparency Act Update: Nationwide Preliminary Injunction Enjoining Enforcement
On Dec. 3, 2024, Judge Amos L. Mazzant of the US District Court for the Eastern District of Texas issued a nationwide preliminary injunction prohibiting the government from enforcing the Corporate Transparency Act (“CTA”) and its implementing regulation (31 C.F.R. §1010.380 (“Reporting Rule”)) and enjoining enforcement of the filing deadlines thereunder. The CTA, which was […]
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Posted in Practitioner Publications
Tagged BOI, Corporate Transparency Act, CTA, District Court
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Labor Rights: Engagement Trends and Shareholder Proposals
As societies worldwide grapple with inequality, exploitation, and worker safety concerns, various stakeholders have increasingly engaged with companies on issues from workforce diversity and alleged labor rights violations to a range of practices and policies affecting employee safety and well-being. Increased engagement suggests significant discontent with the status quo and underscores the urgency of these issues […]
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Posted in Practitioner Publications
Tagged Human capital, Labor Rights, National Labor Relations Board (NLRB), Shareholder proposals
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SEC Private Fund Adviser Enforcement FY 2024 Highlights
The cases brought by SEC’s Division of Enforcement during fiscal year 2024 underscore the agency’s focus over the last several years on post-commitment management fee calculations, recordkeeping and off-channel communications, fee and expense disclosures, controls related to material non-public information and conflicts of interest generally. We highlight below several notable cases and sweeps conducted over […]
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Posted in Practitioner Publications
Tagged Management, Private funds, SEC, Whistleblowers
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Nationwide Preliminary Injunction Suspends Enforcement of the Corporate Transparency Act
The nationwide preliminary injunction pauses reporting under the Beneficial Ownership Information Reporting Rule for all reporting companies. Finding that the Corporate Transparency Act (CTA) likely exceeds Congress’s powers, the U.S. District Court of the Eastern District of Texas issued a nationwide preliminary injunction against the enforcement of the CTA, including the Beneficial Ownership Information Reporting […]
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Posted in Practitioner Publications
Tagged Beneficial Ownership, BOI, Corporate Transparency Act, CTA
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Climate-related Disclosures by U.S.-based and Other Companies: Stats from the New IFRS Foundation Progress Report
The IFRS Foundation has published its 2024 progress report on corporate climate-related disclosures. The 2024 report looks at progress by companies globally in making climate-related disclosures, under both the TCFD framework and through early take-up of the IFRS Sustainability Disclosure Standards issued by the International Sustainability Standards Board. The report slices and dices the data […]
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Posted in Practitioner Publications
Tagged Climate, Climate Disclosure, IFRS, TCFD
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Weekly Roundup: December 13-19, 2024
Silicon Valley and S&P 100: A Comparison of 2024 Proxy Season Results Posted by David A. Bell and Wendy Grasso, Fenwick & West LLP, on Friday, December 13, 2024 Tags: Disclosure, Proxy season, S&P 100, Silicon Valley Preparing your 2024 Form 20-F Posted by Connie I. Milonakis, Reuven B. Young, and Maxim Van de moortel, Davis […]
Click here to read the complete post2024 Annual Stewardship Report
Approach to Investment Stewardship Dimensional advocates for stronger governance practices at the companies in which we invest on behalf of our clients because we believe it can improve returns for investors. Dimensional manages global equity and fixed income strategies for clients around the world We aim in all areas to be responsible stewards of our […]
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Posted in Practitioner Publications
Tagged Board of Directors, Proxy voting, Shareholders, Stewardship
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Criminal Investors
A criminal or civil investigation into corporate wrongdoing asks both whether wrongdoing occurred at a firm and, perhaps more importantly, who is responsible for it. Rank-and-file employees, senior executives, outside contractors, the firm itself, and even directors are all potentially within prosecutors’ charging scope. But one group of powerful corporate actors tends to escape such […]
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Posted in Academic Research
Tagged Corporate crime, investments, investor scrutiny, investors
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