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8 Dec 2020, 3:03 am by Lynn Jokela
– Changes at the “Big Three” (People, Approach, Long Term Implications) – Impact of “Real-Time” Vote Disclosure – Implications of the SEC’s New Disclosure Rules for Human Capital Management – Investor Expectations for D&I Disclosures and Practices – How Institutional Investors are Prioritizing and Addressing Financially Relevant E&S Issues – How ESG Issues are Being Used by Activist Hedge Funds – Lynn… [read post]
15 May 2020, 3:03 am by Lynn Jokela
  A little more time for companies to think over whether to return the funds … – Lynn Jokela [read post]
4 Aug 2020, 3:03 am by Lynn Jokela
– Covid-19: Chief Accountant’s Statement Emphasizes Financial Reporting Process – “Going Concern” Rears Its Ugly Head – SEC Amends Proxy Rules to Address Voting Advice by Proxy Advisors – Lynn Jokela [read post]
14 Jan 2020, 3:02 am by Lynn Jokela
  Here are some of the considerations, check out the complete 12-page memo for more: – As of year end, of the 91 S&P 500 companies that filed a Form 10-K since the MD&A changes went into effect last April, 57% discussed 3 years of financial information rather than omitting discussion of the earliest of the 3 years from the MD&A – Whether discussing 3 years or only 2 in the MD&A, companies should remember to review discussion of the earlier years to determine whether… [read post]