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This resources summarizes key developments shaping the 2026 proxy season. Topics covered include recent institutional investor guidance, proxy advisor policy updates, and evolving SEC approaches to shareholder proposals. 

Institutional investors continue to emphasize long-term financial value and business impact in voting and engagement decisions, while proxy advisory firms are adjusting policies amid heightened regulatory scrutiny. 

Boards and management teams are responding with more targeted disclosures, refined engagement strategies, and increased focus on emerging risks, including artificial intelligence (AI) and cybersecurity risk management.

This resource is based on the ACC webcast “Key Considerations for the 2026 Proxy Season” featuring insight from Julia Thompson and Steven Stokdyk of Latham & Watkins LLP.

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The information in any resource collected in this virtual library should not be construed as legal advice or legal opinion on specific facts and should not be considered representative of the views of its authors, its sponsors, and/or ACC. These resources are not intended as a definitive statement on the subject addressed. Rather, they are intended to serve as a tool providing practical advice and references for the busy in-house practitioner and other readers.