Download: 10th Annual Proxy Benchmark
2022 Proxy Trends and Analysis: Study based on the top S&P 250 companies Transparency benefits companies and their stakeholders in myriad ways. In our view, clear and transparent disclosure [...]
Pay versus performance: navigating the SEC’s newly adopted rule
The Securities and Exchange Commission (SEC) announced on August 25 that it has adopted regulations requiring companies to report the relationship between executive compensation and business performance (known as [...]
Corporate Transparency: A Case Study
In 2021, Cognizant was awarded “Best Overall Corporate Disclosure,” ranking highest among all S&P 250 publicly-traded companies in Labrador’s third annual U.S. Transparency Awards. In this case study, we [...]
Download: 2021 Proxy Statement Benchmark
An analysis of the S&P 250 proxy statements Each year, we conduct a benchmark study of the proxy statements filed by companies in the S&P 250, closely examining their [...]
Three ways the SEC’s proposed agenda reflects investor concerns
The SEC recently published its 2021 Regulatory Flexibility Agenda—a list that generally reflects the Chair’s priorities, but doesn’t always translate into action. Notably, the SEC expects rulemaking activity regarding three [...]
April Key Figure
Did you know? According to our 2020 study of S&P 250 companies, 25% use graphics to highlight key ESG metrics.
Best of 2020
A recap of your favorite content from Labrador Each year, we conduct a benchmark study of the proxy statements filed by companies in the S&P 250, [...]
Trends from the 2020 Transparency Awards
With the second annual U.S. Transparency Awards behind us, we want to share some disclosure trends that we saw in 2020 annual reports and proxy statements. Strategy disclosure in 10-K’s [...]
Discretionary adjustments to executive compensation call for careful disclosure.
COVID-19 has had a significant impact on corporate performance, and a related impact on executive compensation. In many cases, long-term equity awards that were granted before March 2020 have lost [...]
2020 mid-season proxy trends
Source: Harvard Law School Forum - June 8, 2020 This proxy season has certainly felt COVID-19 impact... shareholder meetings, SEC guidance and relief, state emergency orders, flexible policies from investors [...]