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Category: Risk Factors

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How Will Public Companies Respond to Semi-Annual Reporting?

decadent dessert tray

Under Chairman Paul Atkins’ SEC, deregulation is starting to feel like the dessert menu offered after a satisfying meal. Public companies must be tempted by the offerings; at the same time, they may be thinking to themselves: “I couldn’t po...

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Companies Take Three Approaches to Tariff-Refund Disclosures

three distinct buildings

The Supreme Court decision nixing tariffs imposed under the International Emergency Economic Powers Act (IEEPA) created an immediate question: who gets the money back? The Court stayed away from that thorny issue, and later rulings from the...

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SEC’s Stance on Shareholder Proposals Drawing Mixed Reviews

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Last November, the Securities and Exchange Commission essentially told companies they would be on their own when it comes to decisions about excluding shareholder proposals from their proxy statements. The new approach is receiving a mixed...

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Year in Review: Five Key Themes in Corporate Governance for 2025

five red chairs

As 2025 entered its waning months, a handful of topics kept resurfacing on this blog. They reflected the ways in which companies were genuinely reshaping how they think about governance, disclosure and risk. Here’s a look back at five of th...

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Use of Anthropic’s Tools in Cyberattack Sounds Alarm for AI Risk

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Artificial intelligence start-up Anthropic shocked the technology community when it announced on November 13 that it had uncovered the first documented case of a cyberattack largely executed using AI tools with no human intervention. In a d...

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