As public companies embark on the year-end reporting process, they will need to consider, and in some cases take steps to address, a number of significant developments and issues. As in past years, 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 environmental, social, and governance (ESG) issues and the ongoing COVID-19 pandemic are shaping public company disclosure. We also discuss the SEC’s continued focus on executive perks and other compensation issues, legislation and enforcement efforts related to cybersecurity and privacy, and SEC, NYSE, and Nasdaq proposed and enacted rule changes. In addition, 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.