Author Archives: Victoria Sidoti

Weekly Roundup: April 25-May 1, 2025

The Evolving Landscape of DEI Shareholder Proposals Posted by Matteo Tonello, The Conference Board, Inc., on Friday, April 25, 2025 Tags: Anti-DEI, dei, Proxy season, Shareholder proposals A First Look at a New California Bill That Would Impact GHG Emissions Disclosures Posted by Michael Littenberg, Marc Rotter, and Peter Witschi, Ropes & Gray LLP, on […]

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Survey Highlights Strong Investor Interest in Proxy Voting Choice

VALLEY FORGE, PA (April 24, 2025)—Vanguard today unveiled research outlining investor perspectives on proxy voting. The results highlight investors’ strong desire to participate in a proxy voting choice program, which allows index fund investors to select a policy that will direct how their proportionate shares vote on proxy ballots for companies held in their funds. […]

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Corporate Transparency Act Update: No Reporting for US Entities and New Deadlines for Foreign Entities

Consistent with the US Department of the Treasury’s (“Treasury”) March 2, 2025, announcement, on March 21, 2025, Treasury’s Financial Crimes Enforcement Network (“FinCEN”) issued an interim final rule (“Interim Final Rule”) narrowing the scope of reporting required under the Corporate Transparency Act and its implementing regulations (collectively, the “CTA”) to exclude reporting from US entities […]

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AI, Identity-Driven Shareholder Activism, and the Future of Corporate Governance

Artificial intelligence (AI) is rapidly transforming corporate governance. While much attention has focused on AI’s impact on operations, compliance, and risk management, its influence on shareholder activism deserves equal scrutiny—particularly as younger, technologically fluent investors bring their generational values to bear on corporate decision-making. This evolution signals the potential emergence of identity-driven activism: a form […]

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Will the Tariffs be a Poison Pill for Proxy Contests This Season?

On April 2, the announced tariffs on certain imported products into the U.S. are expected to go into effect.  While it remains to be seen whether they will be beneficial for the U.S. economy in the long term, tariffs have already begun to impact the national and global economy. Will they also impact the 2025 […]

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The Real and Financial Effects of Internal Liquidity: Evidence From the Tax Cuts and Jobs Act

Prior to 2018, U.S. multinational corporations faced a repatriation tax on foreign profits they chose to send home to their U.S. parent. As a result, many corporations chose to defer this tax and accumulate overseas profits within their foreign subsidiaries, with the hope of a future tax holiday or reform. That day came in late […]

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Statement by Commissioner Crenshaw Regarding Climate-Related Disclosures Rule Litigation

Today, the SEC purports to walk away from the Climate-Related Disclosures Rule. In building the rule, we journeyed up a mountain. The Commission spent at least four years taking input – we issued requests for information, made a proposal, opened and reopened comment periods when stakeholders asked for more time or the ability to provide […]

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Weekly Roundup: March 21-27, 2025

Shareholder Engagement on Compensation Matters: Special Time-Sensitive Complications for the 2025 Proxy Season Posted by Alessandra Murata, Michael Bergmann, and Brad Goldberg, Cooley LLP, on Friday, March 21, 2025 Tags: Board of Directors, Proxy season, SEC, shareholder engagement How DEI Shareholder Proposals Are Faring in 2025 Posted by David A. Bell and Wendy Grasso, Fenwick […]

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Private Equity for Pension Plans? Evaluating Private Equity Performance from an Investor’s Perspective

Introduction Public pension plans, like many other institutional investors, have steadily increased their allocation to private equity investments over the last two decades. (Figure 1) This trend prompts an important question: do these investments enhance the investment opportunity set by delivering positive risk-adjusted returns, or are they merely high-cost vehicles for taking on risks similar […]

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Key Considerations for the 2025 Annual Reporting and Proxy Season

Each year in our Annual Memo, White & Case’s Public Company Advisory Group provides practical insights on preparing Annual Reports on Form 10-Ks, Annual Meeting Proxy Statements and, for FPIs, the Annual Report on Form 20-F. This installment of our Annual Memo will focus on preparations for your Form 10-K, divided into two sections: Annual […]

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