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Glass Lewis Issues 2026 US Benchmark Policy Guidelines

Glass Lewis has released its 2026 US Benchmark Policy Guidelines, which will apply to shareholder meetings held on or after January 1, 2026. Consistent with recent years, the updates are incremental rather than structural,...more

Top Five Considerations for Supplier Contracts

Internationally, businesses face growing regulatory and reputational pressure to modernise supplier contracts by embedding responsible procurement and ongoing supply chain due diligence practices. ...more

Ninth Circuit Stays SB 261 as CARB Announces Numerous Company-Friendly Expectations for First-Year California Climate Reporting

On November 18, 2025, the California Air Resources Board (CARB) held an additional virtual workshop to provide informal guidance on climate reporting under Senate Bill 253 (greenhouse gas emissions reporting) and Senate Bill...more

SEC Staff Narrows Review of Rule 14a-8 Shareholder Proposal No-Action Requests: Every Silver Lining Has a Touch of Grey

On November 17, 2025, the staff of the Division of Corporation Finance of the US Securities and Exchange Commission (SEC) announced a significant procedural shift in its administration of the no-action request process for...more

ISS-Proposed 2026 Benchmark Policy Changes: Open for Comment Through November 11, 2025

ISS Governance announced commencement of the public comment period on its proposed benchmark policy changes for 2026. This solicitation of comments follows ISS’ September release of results from its 2025 Global Benchmark...more

Unanswered Questions Remain Following Recent CARB Updates on California Climate Reporting

In the absence of formal regulations, the California Air Resources Board (CARB) has published numerous forms of informal guidance over recent months, which provide some helpful clarifications for companies, while also leaving...more

Glass Lewis to Replace Benchmark Guidelines With Tailored Proxy Voting Policies in 2027

On October 15, Glass Lewis announced that, starting in 2027, it will shift away from a standard market-wide set of proxy voting guidelines and move toward more customized voting policies, allowing investors greater choice in...more

SEC Chairman Suggests Path to Eliminating Most Shareholder Proposals

In remarks delivered on October 9 at the John L. Weinberg Center for Corporate Governance’s 25th Anniversary Gala, US Securities and Exchange Commission (SEC) Chairman Paul Atkins suggested the SEC may be open to eliminating...more

What the 2025 No-Action Letter Landscape Tells Us About Preparing for 2026

The 2025 proxy season marked a turning point in the Securities and Exchange Commission’s (SEC) administration of shareholder proposals. Over the course of the season, the staff of the Division of Corporation Finance (staff)...more

CARB Workshop Provides Additional California Climate Law Disclosure Guidance

The California Air Resources Board (CARB) held a virtual public workshop on August 21 to refine implementation of the state’s corporate climate-disclosure laws – Senate Bills 253 and 261 (amended by SB 219). In advance of...more

US DOJ Memo Clarifies DEI Compliance for Federal Funding Recipients

On July 30, 2025, US Attorney General Pam Bondi released a memo to all federal agencies titled “Guidance for Recipients of Federal Funding Regarding Unlawful Discrimination.” This document clarifies how federal...more

Proxy Season Highlights Part One: Shareholder and Management Proposals

The 2025 proxy season (July 1, 2024 – June 20, 2025, meetings) concluded with a significant drop in the volume of shareholder proposals from the 2024 proxy season’s record high, as environmental and social (E&S) proposals...more

SEC Issues Concept Release on Foreign Private Issuer Eligibility

On June 4, 2025, following observation of the significant increase in the foreign private issuer (FPI) population between 2003 and 2023, the Securities and Exchange Commission (SEC) published a concept release soliciting...more

Policy Updates and Considerations for Proxy Season

Public companies find themselves rethinking disclosures relating to the diversity of their board and their director recruitment practices as they head into proxy season, given recent developments – including the US Court of...more

SEC Staff Adopts Significant New Guidance Affecting Shareholder Proposals and Engagement

On February 11 and 12, 2025, the staff of the Division of Corporation Finance (Staff) of the Securities and Exchange Commission (SEC) provided a pre-Valentine’s Day treat for public companies and shareholders to digest in the...more

BlackRock and Vanguard Release 2025 Proxy Voting Guidelines

On January 31, 2025, Vanguard issued its proxy voting policy for US portfolio companies, following the publication of BlackRock’s proxy voting guidelines for benchmark policies – US securities in December 2024. The updates...more

Climate and Sustainability Regulations: 2024 End-of-Year Review

2024 was an active year for environmental, social and governance (ESG) regulations, voluntary reporting standards, and stakeholder policies. While the incoming Trump administration is expected to halt federal sustainability...more

Key Policy Updates, New FAQs and Hint of Pay for Performance Changes to Come

On December 17, 2024, one of the two most influential proxy advisory firms, ISS, released its Proxy Voting Guidelines Benchmark Policy Changes for 2025: US, Canada, and Americas Regional, which provides updates to its voting...more

California’s Broad Venture Capital Diversity Reporting Law Amended to Now Take Effect in 2026

As we previously reported, in October 2023, California enacted SB 54, a law requiring venture capital (VC) firms with a nexus to California to report data regarding the diversity of the founding members of the portfolio...more

SEC Adopts EDGAR Next: What’s New About Next, and What Should SEC Registrants Do Now to Comply?

The Securities and Exchange Commission (SEC) adopted final rules and form amendments intended to improve access to and management of accounts on its Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system that are...more

Developments in California and Other State Climate Legislation

On August 31, 2024, the California Legislature passed Senate Bill 219, approving certain technical amendments to the climate disclosure requirements under Senate Bill 253 (greenhouse gas, or GHG, emissions) and Senate Bill...more

ISS Opens Survey for 2025 Policy Changes; Glass Lewis Seeks Informal Feedback

ISS and Glass Lewis annual policy surveys have launched - As is typical, executive compensation issues are covered in the Institutional Shareholder Services (ISS) and Glass Lewis annual policy surveys this year, with each...more

SEC Reporting Implications for Publicly Traded Companies Impacted by CrowdStrike Defective Software Update

There are a number of US Securities and Exchange Commission (SEC) reporting implications arising from the server-related outages caused by CrowdStrike’s defective software update on July 19, 2024, and their impacts on public...more

11th Circuit Fearless Fund Ruling Raises Questions About Future of Race-Conscious Corporate DEI and Philanthropic Initiatives

On June 3, 2024, the US Court of Appeals for the 11th Circuit ordered entry of a preliminary injunction blocking venture capital firm Fearless Fund from administering a grant program through its philanthropic foundation for...more

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