Resource Library

Each year brings new executive compensation rules and considerations, whether based on Securities and Exchange Commission (SEC) rules, developments under the Internal Revenue Code, litigation trends, institutional adviser sentiment, or proxy advisory firm policy updates. As a result, US public companies will need to be on top of the changing executive compensation rules when preparing their proxy statements and annual meeting agendas. Latham & Watkins provides an overview of key regulatory developments, including final rules from the SEC on pay versus performance disclosures, clawback policies and 10b5-1 insider trading plans, updates to Institutional Shareholder Services (ISS) and Glass Lewis voting guidelines, considerations relating to CEO pay ratio disclosures and equity plan proposals and other important proxy season housekeeping and reminders, including as they relate to say on pay and the say on pay frequency vote and compensation advisor independence and risk assessments. Companies should consult with their legal, tax, and accounting advisers to confirm compliance with disclosure requirements, tax law developments, recent litigation trends, and other considerations that will require continued attention in 2023 and beyond.

This multi-jurisdictional guide covers common issues in environmental, social and governance law.

Topics covered include principal sources of ESG pressure, integration of ESG into business operations, and the impact of COVID-19.

Contract Lifecycle Management (CLM) is often caught in cross-functional turf wars. Consequently, many find that the system in place is not the hoped-for “silver bullet,” especially as unmet requirements surface across the organization. Moreover, the benefits documented in the CLM business case may always seem just beyond reach, especially as phased roll-outs stall amidst frustration and disappointment that what was pitched by the vendor turned out to be more difficult to actualize than it seemed.