Related Publications
Jun 05, 2023
The “Big Three” institutional investors, BlackRock, State Street Global Advisors and Vanguard, have significant influence on the environmental, social and governance (ESG) policies and related disclosure for public companies. This annual publication will provide the latest thinking of the Big Three on key ESG topics. Companies are well-advised to review these policies and guidance in planning for engagement with the Big Three throughout the year, and in considering ESG disclosures going forward.
Jan 24, 2023
Highlights of this publication include: Increased and evolving human capital management disclosure; Business impacts of global events such as the Russia/Ukraine conflict, supply chain disruptions, inflation and climate change; Risk factors relating to these events that are specific to your company; ESG disclosures and related controls and procedures; Old and new CDIs clarifying non-GAAP reporting in MD&A; MD&A developments and focus on known trends and uncertainties; FASB’s proposed changes to segment reporting; SEC enforcement focus on loss contingency disclosure; Considerations for the recently adopted SEC clawback rule and, required EDGAR submission of “Glossy” Annual Reports to Shareholders and 10-K “Wraps”.
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