Author Archives: Tarik Samman

The Evolving Landscape of DEI Shareholder Proposals

Shareholder engagement in diversity, equity & inclusion (DEI) is evolving in response to broader shifts in corporate governance, investor priorities, and political and legal scrutiny. This report examines recent trends in DEI-related shareholder proposals and early insights from the 2025 proxy season, including declining investor support for DEI initiatives, the rise—but limited success—of “anti-DEI” filings, […]

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Weekly Roundup: April 18-24, 2025

Is Your Board Asking the Really Tough Questions about Risk? Posted by Mark Sexton and Paul Feldman, FTI Consulting, on Friday, April 18, 2025 Tags: Board of Directors, Cybersecurity, Management, Risks AI Readiness: The Four Steps CEOs Need to Take to Build AI-Powered Organizations Posted by Tristan Jervis, Russell Reynolds Associates, on Saturday, April 19, […]

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Strategic Governance of AI: A Roadmap for the Future

Introducing the Deloitte AI Governance Roadmap The Deloitte AI Governance Roadmap (“Roadmap”) is designed to help boards of directors (“boards”) understand their role and provide them with guiding questions to support effective oversight of AI. The Roadmap applies the Deloitte Governance Framework (“Framework”) to AI. The Framework, illustrated below, provides an end-to-end view of corporate […]

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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the Delaware Court of Chancery found flaws in the approval process, overrode both the shareholders and the board, and rescinded the compensation agreement.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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