Melissa Klein Aguilar

While preparing a proxy statement may get more complicated under the Securities and Exchange Commission’s proposed compensation disclosure rules, preparing an 8-K should be somewhat easier, at least regarding compensation-related disclosures. Included in the SEC’s lengthy rule proposal are planned changes to amend Form 8-K that would limit the circumstances where compensation arrangements would trigger […]

As companies struggle to digest the details of and prepare comments on the Securities and Exchange Commission’s whopping 370-page proposal for new rules on executive compensation and related-party transaction disclosures, one section they’re likely to linger over are the pages that describe the new Compensation Discussion and Analysis section. Experts say the proposal marks a […]

In hopes of stepping up its effort to get companies to file their financial reports using interactive data, the Securities and Exchange Commission is sweetening the pot for companies that volunteer to be part of a test group with a plan to offer expedited reviews of registration statements and annual reports. The move comes roughly […]

The Securities and Exchange Commission wants comments on proposed revisions to its so-called “best-price” rule, which observers say should bring more clarity to how the rule will apply to employment arrangements hatched during tender-offer merger deals. Pryor The proposed revisions “are the most significant change to the tender-offer rules to come down the pike since […]

The nonprofit Global Reporting Initiative is seeking comments on a draft of its third generation Guidelines for Sustainability Reporting. The GRI is an independent “multi-stakeholder” organization that has developed voluntary guidelines for companies that report on the economic, environmental and social dimensions of their businesses. Those corporate reports, typically called “sustainability reports” that are issued […]

The devil is always in the details when it comes to executive compensation, and the Securities and Exchange Commission’s attempt to regulate executive pay is proving no different. The Commission formally outlined its ideas for overhauling compensation at a meeting Jan. 17. Among the goals of Chairman Christopher Cox: detailed disclosure of total compensation of […]

The European Commission issued its latest draft proposal for a directive aimed at eliminating obstacles to cross-border voting and enhancing other shareholder rights. The proposed directive seeks “to ensure that shareholders, no matter where in the EU they reside, have timely access to complete information and simple means to exercise certain rights—notably voting rights—at a […]

The Securities and Exchange Commission has elevated a probe into IBM’s stock option disclosures to a formal investigation, the Armonk, N.Y.-based computer giant disclosed last week. IBM said it has been “cooperating with the SEC in an informal investigation of this matter, and will continue to do so.” Big Blue noted that the SEC has […]