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Tag: Disclosure

Polluted Factory: ESG Environmental Impact

A Farewell to Principles-based Disclosure?

Polluted Factory: ESG Environmental Impact

A changing of the guard in the White House means new faces in high-profile places throughout the executive branch. At the Securities and Exchange Commission, chairman Jay Clayton, an appointee of the outgoing president, has already announce...

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Mathematical Pay Ratios Written on Chalkboard

CEO Pay-Ratio Math Gets Messy in 2020

Mathematical Pay Ratios Written on Chalkboard

As far as math problems go, it’s not a hard one. You take the CEO’s compensation and divide it by the compensation of the median employee. Presto! Just like that, you’ve got the CEO pay ratio that public companies have been required to disc...

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US White House

Issuers Disclose Electoral Worries

US White House

The 2020 presidential campaign introduced Americans to the concept of “election week.” Political junkies accustomed to knowing the identity of the next president on the first Tuesday in November went to bed on November 3 with a vastly diffe...

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Fearless Girl bronze sculpture represents Workplace Diversity

Issuers Pushed to Reveal Workforce Diversity Numbers

Fearless Girl bronze sculpture represents Workplace Diversity

In recent weeks, three different entities with the power to get the c-suite’s attention—Bloomberg News, State Street, and the New York City comptroller—have called on public companies to disclose data on their workforce diversity. Their app...

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hungry dog holding an empty bowl

SEC Rule on Human Capital Disclosure Leaves Specifics to Issuers

hungry dog holding an empty bowl

In a year dominated by conversation of furloughs, payroll protection and corporate diversity, it’s no shock that investors are hungry for information about issuers’ workforce. The SEC’s recent amendments to Regulation S-K have brought this...

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