Public companies initiating the year-end reporting process will need to consider, and in many cases take steps to address, a number of significant developments and issues. To assist companies in this process, Mintz has prepared a comprehensive analysis of regulatory and other developments that affect public companies preparing for their fiscal year-end filings with the SEC and their annual shareholder meetings.
In this memorandum we explore how economic conditions, workforce shifts, climate policies, and cybersecurity issues affect public company disclosure. We also delve into companies’ ongoing focus on the qualifications and diversity of their board members, recent SEC rulemaking and its pending climate disclosure requirements, and considerations for implementing officer exculpation for Delaware corporations. As in past years, we provide an update on the policies and practices of the major proxy advisory firms as well as an update on litigation impacting corporate governance and disclosure.