by dennis | Jul 9, 2026 | Articles 2026, News & Analysis (Substack)
Robert G. EcclesauthorFollow SustainabilityTenured Harvard Business School professor, now at Oxford University. On May 29, 2026, the Securities and Exchange Commission proposed rescinding its climate-related disclosure rule in its entirety. The rule, adopted in March...
by dennis | Jul 7, 2026 | Resources
Rule 14a-8 in Practice Rule 14a-8 under the Securities Exchange Act of 1934 governs the circumstances under which a shareholder may include a proposal in a public company’s proxy statement for a vote of fellow shareholders.1 For decades the rule has served as...
by dennis | Jul 6, 2026 | Articles 2026, News & Analysis (Substack)
Robert G. EcclesauthorFollow SustainabilityTenured Harvard Business School professor, now at Oxford University. On May 5, 2026 the SEC issued a proposed rule on semiannual reporting “to allow companies to file semiannual reports on new Form 10-S in lieu of quarterly...
by dennis | Jul 4, 2026 | Resources
SEC Comment Letter on Semiannual Reporting I write in my individual academic capacity to comment on the Commission’s proposal to permit eligible reporting companies to file a semiannual report on a new Form 10-S in lieu of three quarterly reports on Form 10-Q. I...
