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What Do the Vanguard Pass-Through Voting Pilot Results Mean?

A lot of people are talking about the results recently posted by Vanguard from the first year of its pass-through voting pilot program. Many understandably want to read the tea leaves as indicating that “investor choice” voting on a widespread scale could alter the dynamics of the proxy season. Did the results surprise me? Overall, I don’t think so. I’m not convinced that they look …

Does the ‘Quiet Disbanding’ of SEC Enforcement’s ESG Task Force Mean Anything?

As Cooley’s Cydney Posner covers in her great PubCo blog, Bloomberg Law reported that the SEC’s Enforcement Division “quietly disbanded” its “Climate and ESG Task Force.” The task force had 22 members and lasted about three years. Does this mean anything? Nope, not really. As Cydney notes, the SEC issued a statement that the “strategy has been effective, and the expertise developed by the task …

Cybersecurity Form 8-Ks: Corp Fin’s Interesting Comment Letter Process

We’ve known for some time that Corp Fin is reviewing Form 8-Ks filed after a company experiences a cybersecurity incident – including whether those 8-Ks should be filed under Item 1.05 or Item 8.01. These reviews have happened side-by-side with three tranches of guidance from the staff regarding cybersecurity incident 8-Ks, including: Now, the Corp Fin staff has uploaded an interesting publicly available comment letter …

SEC Approves PCAOB’s ‘Quality Control Standard’ for Audit Firms

Last week, the SEC approved the PCAOB’s new quality control standard – QC 1000 – that establishes a risk-based quality control framework for independent auditors to follow. Here are four bullets about this new PCAOB standard – and the “bottom line” about what you need to do now: Bottom Line: Your audit committee should be made aware of this new standard and that committee might …

SEC (Still) Conducting Whistleblower Impediment Sweeps

Yesterday, the SEC announced it had charged seven companies with violating ’34 Act Rule 21F-17(a) by using employment and separation agreements to impede potential whistleblowers from reporting misconduct to the SEC. Here are four bullets about this sweep – and the “bottom line” about what you need to do now: Bottom Line: If you haven’t battle-tested your employment and separation agreements against the SEC’s line …

Should Directors Have Access to What Employees Say About Corporate Culture?

When it comes to managing human capital, many companies not only will hire an independent third party to conduct a “corporate culture” survey about how employees feel about their jobs, but also will give directors unfiltered access to the anonymous responses. When I say “unfiltered,” this means giving each director the entire data dump, which includes all of the anonymous commentary that employees might have …

Tips for Making the Case to Add Head Count to the Corporate Secretary’s Office

This is a tough one. You’re a cost center. You’re not driving revenues. Sure, you’re important. I know that. You know that. But do the bean counters know? Not really. In essence, you must prove a “but for” case. “But for” this department, you wouldn’t have received shareholder approval for this and that. “But for” this department, you might have been sued for misleading disclosure. …