Disclosure Considerations After a Low Say-On-Pay Vote

This Thought Piece highlights examples of certain key disclosures that the proxy advisory firms want to see after a low say-on[1]pay vote.
While some of the following examples are from proxy statements published by companies after a low say-on-pay score, others are from companies that publish these “best practice” disclosures as a matter of course.

2023 Proxy Season – What to Think About

The new pay versus performance rule is foremost in the minds of public companies as they prepare for their upcoming proxy statement. But don’t lose sight of other areas where investors and regulators will be paying particular attention this proxy season. Below we discuss topics where we’ve seen considerable focus.

What You Need to Know About the US SEC’s Proposed Cybersecurity Rules

In March 2022, the U.S. Securities and Exchange Commission (SEC) proposed new rules to enhance and standardize disclosures regarding cybersecurity risk management, strategy, governance, and incident reporting by public companies. This thought pieces discusses these proposed rules and gives examples of corporate cybersecurity disclosures to date.

Nasdaq and Other Board Diversity Rules

In this thought piece we explore Nasdaq’s new Board Diversity Rules, similar Board diversity recommendations and requirements in the United States (U.S.), and examples of Board diversity disclosures in 2021 proxy statements.

A Benchmark of Letters from Leadership across: Proxy Statements, Annual Reports Sustainability/ESG/CSR Reports

This Thought Piece presents letters from leadership across investor communications from the proxy statement to the annual report and sustainability/CSR/ESG report.

A Benchmark of Letters from Leadership Across: Proxy Statements Annual Reports Sustainability/ESG/CSR Reports (Executive Summary)

This Executive Summary presents a high-level overview of letters from leadership across the investor communications spectrum from the proxy statement to the annual report and sustainability/ESG/CSR reports.

Communicating Board Skills in Light of the NYC Comptroller and NYC Pension Funds National Boardroom Accountability Project Campaign—Version 2.0 (2020 Update) Executive Summary

This Executive Summary presents a high-level overview of how reporting practices around board skills have changed over the last two years.

Communicating Board Skills in Light of the NYC Comptroller and NYC Pension Funds National Boardroom Accountability Project Campaign—Version 2.0 (2020 Update)

In this Thought Piece, we take a detailed look at the evolving skills reporting practices of those companies that received the NYC Comptroller and NYC Pension Funds National Boardroom Accountability Project Campaign in 2017.

Key Proxy Statement Disclosure Trends: Corporate Governance

This Thought piece by Argyle and King & Spalding highlights notable corporate governance and board leadership disclosure trends from the 2020 proxy season.

Key Proxy Statement Disclosure Trends: Executive Compensation

This Thought Piece prepared by Argyle and King & Spalding takes a look at executive compensation disclosure trends in contemporary proxy statements.