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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]
16 Apr 2020, 3:03 am by Lynn Jokela
Rule 163B is Non-Exclusive – Conclusion: WKSIs Should Keep Rule 163B in Mind – Lynn Jokela [read post]
21 Feb 2020, 3:03 am by Lynn Jokela
A Brave New World for Confidential Treatment: Asking for Forgiveness Instead of Permission – A New Streamlined Confidential Treatment Process Dawns – Self-Executing Rules – Staff Review of Exhibits – New Streamlined Extension Confidential Treatment Request Procedures – Enter the Supremes: The Impact of Argus Leader – The SEC’s New Confidential Treatment Request Guidance – Lynn Jokela [read post]
10 Jun 2020, 3:03 am by Lynn Jokela
  It’s a 60-page report so it’s chalk full of data, here’s some high-level data points: – Median hotline/incident reports per 100 employees remained steady at 1.4 – but 19% received 5 or more reports per 100 employees – Case closure time increased from 40 to 45 days, a 13% increase – the report says best practice average case closure time should be 30-32 days – about 20% of customers take 100 days or more to close cases – Extended time to… [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]