While a time-consuming exercise of limited use to investors, the rule will push issuers to provide clarifying compensation disclosure in the annual proxy.
Due to its reliance on accounting values and emphasis on unvested...more
A new SEC rule requires, to the extent material to a company’s business as a whole, expanded human capital disclosures, but its disclosure requirements are very general and give companies the ability to “tell their own story”...more
11/13/2020
/ Compensation ,
Coronavirus/COVID-19 ,
Corporate Social Responsibility ,
Employee Retention ,
Employee Training ,
Environmental Social & Governance (ESG) ,
Hiring & Firing ,
Human Capital ,
Independent Contractors ,
Institutional Shareholder Services (ISS) ,
Lost Productivity ,
New Guidance ,
Securities and Exchange Commission (SEC) ,
Succession Planning ,
Workplace Safety
As COVID-19 reverberates through the real estate and construction industries, impacted companies should revisit their employee compensation programs to preserve cash and drive performance while maintaining legal compliance. ...more
Moving toward responsible environmental, social, and governance (ESG) practices to benefit all stakeholders—not just investors.
86 percent of the companies in the S&P 500 Index published sustainability or corporate...more
On July 1, 2015, the SEC issued proposed rules implementing Section 954 of the Dodd-Frank Act, which would obligate national securities exchanges to adopt listing standards that require listed companies to adopt and disclose...more
6/12/2019
/ #MeToo ,
C-Suite Executives ,
Clawbacks ,
Corporate Governance ,
Corporate Officers ,
Dodd-Frank ,
Equifax ,
Equity Plans ,
Financial Restatements ,
Forfeiture ,
Institutional Investors ,
Institutional Shareholder Services (ISS) ,
Listing Standards ,
Nissan ,
Recoupment ,
Securities and Exchange Commission (SEC) ,
Technology Sector ,
Willful Misconduct
IRS guidance on new law permitting income tax deferral for private company equity compensation awards provides clarity by introducing more rules.
The Section 83(i) deferral opportunity is only available for awards granted...more
4/16/2019
/ Corporate Governance ,
Equity Compensation ,
Internal Revenue Code (IRC) ,
IRS ,
Opt-Outs ,
Privately Held Corporations ,
Restricted Stocks ,
Stock Options ,
Tax Cuts and Jobs Act ,
Tax Deferral ,
Withholding Tax
Routine and pro forma executive compensation disclosures miss critical opportunities to bolster shareholders’ support. These tips can help improve your proxy going into 2019 spring shareholder meetings.
Companies should...more
2/27/2019
/ Best Practices ,
Corporate Governance ,
Disclosure Requirements ,
Executive Compensation ,
Proxy Season ,
Proxy Statements ,
Publicly-Traded Companies ,
Say-on-Pay ,
Shareholder Meetings ,
Shareholders ,
Total Shareholder Return (TSR)