New York-based law firm Harter Secrest & Emery (HSE) has released guidance on the key regulatory developments that could affect US companies' annual reports and proxy statements.
Amongst other things, the guidance details disclosure regulations introduced by the US Securities and Exchange Commission which come into effect in 2025. These include reporting requirements on insider trading policies, the awarding of stock options, and executive compensation.
HSE's guidance also outlines the updated voting guidelines issued by proxy advisory firms Institutional Shareholder Services and Glass Lewis.
