ABA

  • Article

    Defining Materiality and Sustainability

    2015-09-29T14:15:00Z

    “Materiality” has long been defined as that financial information which might harm or benefit a shareholder. In modern corporate governance, however, that’s changing. One new proposal seeks to define material information in terms of sustainability for multiple stakeholders, not just shareholders. That has sparked debates over fiduciary duty, corporate personhood, ...

  • Article

    ABA Seeks Clarity for Corporate Monitors

    2015-02-18T12:15:00Z

    Image: The American Bar Association is mulling new standards for corporate monitors that effectively could make the monitorship process a lot easier, cheaper, and transparent for compliance officers working with them. “The standards go a long way toward facilitating a better relationship between the monitor and the company,” says John ...