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Whitepapers & Special Reports

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E&S Shareholder Proposals After the SEC’s Policy Shift: An Intelligize Report

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The SEC’s position on whether companies may exclude certain shareholder proposals from proxy votes opened the door to more environmental and social proposals appearing on proxy statements in the past year. But has this stance led to more pr...

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PCAOB Talks Tough on Audit Issues

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While it may be wonky by nature, the PCAOB has adopted a more aggressive posture under the leadership of Erica Williams. Since becoming chair in January...

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ESG Climate Change Disclosure: From Omission to Commission

Climate Change Disclosure Report: From Omission to Commission

ESG Climate Change Disclosure: From Omission to Commission

This winter, we examined comment letters addressing public companies’ disclosure obligations related to the topic of climate change and reviewed the SEC’s history of guidance on environmental disclosure.

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