Reporting Archive

Reporting

Discretionary adjustments to executive compensation call for careful disclosure

Sep 16, 2020
Molly Doran
Discretionary adjustments to executive compensation call for careful disclosure
In the wake of uncertainty about the coronavirus pandemic and its impact on public markets, many compensation committees are evaluating how to follow through on incentive compensation for their executive teams. This year has been anything but ‘business as usual’. In many cases, long-term equity awards granted before March 2020 have lost value and performance goals for annual bonuses have become unrealistic. Companies still want their compensation programs to mot...
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Reporting

Six commonly asked questions (and answers) about quiet periods

Sep 11, 2020
Tom McDonald
Six commonly asked questions (and answers) about quiet periods
Public healthcare companies often question the best course of action during quiet periods – those stretches of time during which they should limit their interaction with Wall Street due to their knowledge of material and timely information that has not yet been publicly disclosed.  Specifically, management teams struggle to figure out what the quiet period means for their investor relations efforts. Should they bring to a halt all communications with the investme...
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Reporting

FRC calls for improved forward-looking reporting around Covid-19

Jul 23, 2020
Garnet Roach
FRC calls for improved forward-looking reporting around Covid-19
As companies prepare their annual and interim reports, UK regulator the Financial Reporting Council (FRC) says firms should seek to provide ‘more extensive disclosure’ around the impact of Covid-19. The council’s first thematic review of company reporting since the pandemic set in – studying reports published in March 2020 – notes that while many companies provided ‘sufficient informationâ€...
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Reporting

Rise in management discussion of racism at investor-facing events

Jul 22, 2020
Ben Ashwell
Rise in management discussion of racism at investor-facing events
During the last 10 years there has been a steady increase in the mentions of ‘diversity’ and ‘inclusion’ at investor-facing events, but the last six weeks have brought a massive increase in explicit discussions of race and racism, according to data from Sentieo. Following the murder of George Floyd on May 26, many public company executives used the words ‘racism’ or ‘racial’ for the first time at investor-facing events. In June, the...
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Reporting

The week in investor relations: Earnings season, Twitter scams and climate action

Jul 17, 2020
Tim Human
The week in investor relations: Earnings season, Twitter scams and climate action
- US companies kicked off an unprecedented earnings season that will show the impact of Covid-19 on the country’s businesses, noted the Financial Times (paywall). One of the first companies to report, PepsiCo, revealed better-than-expected results. Overall, however, S&P 500 constituents are predicted to suffer an average fall in quarterly profits of 45 percent, according to the art...
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Reporting

SASB and GRI to provide guidance on joint implementation

Jul 13, 2020
Ben Ashwell
SASB and GRI to provide guidance on joint implementation
The Sustainability Accounting Standards Board (SASB) and the Global Reporting Initiative (GRI) will work together to provide guidance to companies about how to implement both of their ESG reporting standards concurrently. Some issuers have complained of an ESG reporting alphabet soup as they’ve tried to come to terms with the differences between SASB, GRI, the Task Force on Climate-rela...
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