For United States public companies, the drafting of the proxy statement and its filing with the US Securities and Exchange Commission (SEC) are integral parts of preparing for the annual meeting of shareholders.

In 2026, public companies will prepare their proxy statements amid a variety of SEC policy changes regarding

Continue Reading Preparing for the 2026 proxy season

Now that 2026 has begun, US public companies with a December 31 fiscal year-end will be working to prepare their annual reports on Form 10-K for filing with the United States Securities and Exchange Commission. 

Companies are encouraged not only to meet relevant SEC requirements, but also to understand disclosure

Continue Reading Updating Form 10-K for fiscal year 2025 and other annual reporting

President Donald Trump has issued an Executive Order 14366, “Protecting American Investors from Foreign-Owned and Politically-Motivated Proxy Advisors,” which could significantly impact the policies and practices of Institutional Shareholder Services (ISS) and Glass, Lewis & Co. (Glass Lewis), two major proxy advisory firms in the United States.

Released on

Continue Reading Trump Administration issues Executive Order affecting proxy advisory firms: Top points

The October issue of Horizon covers late-breaking developments in sustainability law, among them CARB’s postponement of rulemaking – but not reporting deadlines – for SBs 253 and 261; the historic TotalEnergies greenwashing decision; proposed changes to the EUDR that would preserve current reporting dates; federal banking regulators’ withdrawal of climate

Continue Reading Recent ESG legal developments

In the September issue of Horizon, we report on late-breaking developments in ESG law – in particular, the California Air Resource Board’s release of its SB 261 Preliminary List of Reporting/Covered Entities; another potential delay for the EUDR; the Ontario Securities Commission’s greenwashing allegations against an asset management company

Continue Reading Recent ESG legal developments