In-depth coverage of governance frameworks, risk management, compliance programs, and regulatory developments.
Board Committees and GovernanceIntroduction The SEC s recent formation of a Financial Reporting and Accounting Unit within its Division of Enforcement highlights a critical shift in regulatory focus. This move underscores the neces
Shareholder Rights and MeetingsUnderstanding the Impact of Shareholder Resolutions In 2026, a single individual investor filed over 200 shareholder resolutions, with votes exceeding 25% at 125 companies. Some resolutions even surpa
Ethics and ConductThe Decision at Hand Your organization has enforced a strict ban on political contributions by employees due to Rule 206(4)-5 under the Investment Advisers Act . This rule imposed a two-year compensat
Board Committees and GovernanceThe U.K. government s consultation on corporate reporting reform aims to save companies over £450 million annually through common sense changes. For compliance officers, this presents both an opportun
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Investor Stewardship and EngagementThe Challenge Large institutional investors have long struggled to balance their stewardship responsibilities with maintaining Schedule 13G eligibility. Under Sections 13(d) and 13(g) of the Securitie
Board Committees and GovernancePurpose of the Template Your organization needs a formal charter to define AI oversight responsibilities, accountability structures, and reporting cadence. This template establishes how your board wil
Board Committees and GovernanceScope This guide examines board-level oversight duties under the Caremark standard following the Delaware Court of Chancery s August 14, 2026 dismissal of claims against Boeing directors. It s intende
Governance Codes and FrameworksIntroduction The SEC has proposed amendments that could exempt approximately 80% of public companies from certain executive compensation disclosure requirements. This proposal includes raising the pub
Ethics and ConductThe Challenge of Updating Your Code of Conduct Proposing an update to your code of conduct can often lead to silence in leadership meetings. Concerns about budget, legal involvement, and the adequacy
Shareholder Rights and MeetingsThe Problem: Why This Matters Now Your board operates within a shareholder engagement framework that s been stable for decades. The Securities and Exchange Commission sets the rules, shareholders subm
Enterprise Risk ManagementYou ve implemented the Three Lines Model . You ve mapped roles across management, risk and compliance, and internal audit. Yet when emerging risks surface, the model feels like a bureaucratic chart ra
Shareholder Rights and MeetingsThe SEC s Division of Corporation Finance has fully withdrawn from the shareholder proposal review process. As of August 14, 2026, the Division will not respond to no-action requests under Rule 14a-8,
Ethics and ConductInvestment adviser pay-to-play rules are often seen as safeguards against corruption in government pension management. The SEC s Advisers Act Rule 206(4)-5 , established in 2010, is considered essenti
Ethics and ConductEight months after the Trump Administration announced the National Fraud Enforcement Division, compliance officers still don t know what it does, who it targets, or how it overlaps with existing agenc
Enterprise Risk ManagementRecent Changes The Institute of Internal Auditors (IIA) released an update to its Three Lines Model in 2024, marking the second revision since 2020. This change redefines second-line roles from oversi
Enterprise Risk ManagementYou re past the research phase. Your organization is ready to deploy AI in your compliance program, or you re already using it in limited ways. Before you expand, ensure your governance framework can
Enterprise Risk ManagementOrganizations often face a common issue: risk teams know what they need to communicate but spend excessive time managing the systems intended to facilitate this communication. These are not hypothetic
Ethics and ConductThe question at hand Your organization conducts quarterly fraud risk assessments, maintains segregation of duties matrices, and requires dual authorization for payments above defined thresholds. Yet,
Enterprise Risk ManagementYour board just approved a three-year digital transformation plan. Six months in, you re burning through budget on tools nobody uses because three departments made contradictory vendor decisions witho
Enterprise Risk ManagementGRC leaders are facing a surge of vendor promises and boardroom questions about artificial intelligence. The questions are reasonable: if AI can automate policy reviews, flag control gaps, and monitor
