Resource Library ESG & Human Capital Management

U.S. companies continue to demonstrate resilience following another year in which the pandemic imposed itself on world events.

Companies should carefully manage their ESG-related initiatives, performance, and disclosures as heightened SEC, shareholder, and consumer focus on ESG oversight leads to greater ESG misconduct-related enforcement.

The FTC has proposed a ban on all employee non-compete agreements, which could nullify existing executive employment agreements with non-compete components and prevent further use of common tax mitigation strategies.

The SEC’s final climate disclosure rule adoption deadline of October 2023 may be extended perhaps due to significant pushback from Congressional committees.

Under the Tax Cuts and Jobs Act, rules governing executive pay have dramatically changed, prompting a possible need to review compensation.

This quick reference guide summarizes themes from the 2021 proxy season and developing trends to consider for 2022.

Key shareholder proposal themes from the 2022 proxy season include a 38% year-over-year increase in ESG-related proposals, such as greenhouse gas reductions and other climate related targets.

...but Leaves Questions Unanswered

Take a closer look at those programs and related disclosures in light of June’s SCOTUS affirmative action decision, and related fallout.

In March, Equilar published a study that explored the ways that ESG is being integrated into the compensation plans of Fortune 100 companies.

Broadly speaking, this statement reflects not only the increased regulatory focus on ESG matters, but also the varied means by which this regulatory focus can be implemented