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16 Jan 2020, 2:02 am by Lynn Jokela
Here’s what I found most interesting: – 86% of surveyed investors said that they would consider investing with a lower rate of return if it meant investing with a company that addresses sustainable or impact investing considerations – 90% of surveyed investors said that they would support a “reputable” activist investor if they believed change was necessary at a company – 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]
13 Jan 2020, 3:02 am by Lynn Jokela
  Key points Corp Fin expects companies to consider disclosing in the MD&A include: – Material terms, general benefits and risk that are introduced – Any guarantees provided by subsidiaries or the parent – Any plan to further extend programs to suppliers – Factors that may limit further expansion – Trends and uncertainties, including interperiod variations related to the programs – Lynn Jokela [read post]
18 Dec 2019, 3:02 am by Lynn Jokela
– Does the company have a single, trusted source of risk information – starting with the same data set of information is key – Lynn Jokela [read post]
21 Nov 2019, 2:59 am by Liz Dunshee
I’m very excited to announce that Lynn Jokela has joined us as an Associate Editor for our sites. [read post]