BCI Shows Improvement
NACD’s Board Confidence Index (BCI) rose to 54.7 in the fourth quarter of 2011, showing improvement over the previous quarter, but reflecting boardroom confidence is more than ten points lower than one...
View ArticlePay Ratios: A Question of When, Not If
Moving into May and the peak of annual meeting season, executive compensation is one of the top stories in the business media. To date, eight companies have failed their annual say-on-pay votes. With...
View ArticleAn Update From the SEC
It is no secret that the Securities and Exchange Commission has been slow to fulfill the rules mandated by Dodd-Frank. As of July 1, the agency had missed over half of the deadlines—56 out of 95...
View ArticleKick-Starting the Conversation
According to preliminary data from the 2012-2013 NACD Public Company Governance Survey, top board priorities continue to be strategic planning and oversight, corporate performance and valuation, and...
View ArticleUpdate on PCAOB Activity
While other agencies struggle to meet deadlines and mandates established by Dodd-Frank, the Public Company Accounting Oversight Board (PCAOB) continues to make progress on its efforts to improve the...
View ArticleSEC Finalizes Rules on Conflict Minerals
On Wednesday, the SEC took a long-awaited step in fulfilling one of its responsibilities under the Dodd-Frank Act. The U.S.regulator finalized a rule requiring public companies to disclose the use of...
View ArticleUpdate on FASB Projects
In just twenty minutes, Financial Accounting Standards Board (FASB) Chairman Leslie F. Seidman provided conference attendees with an overview of today’s key accounting issues. Although she tried to...
View ArticleMost Popular NACD Blog Posts of 2012
Here are some of 2012’s most popular NACD Blog posts as measured by unique page views. Self-Reflection: Three Questions Boards Must Answer. Three essential questions drive the assessment process. PCAOB...
View ArticleInvestors Recommend Board Oversight of Trading Plans
New oversight responsibilities could be in store for directors. Although 10b5-1 trading plans have existed since 2000, a confluence of events—including several Wall Street Journal articles and a letter...
View ArticleSEC Leadership and Audit Committee Priorities for 2013
In the midst of the general process to determine the next leader of the Securities and Exchange Commission (SEC), current Chairman Elisse Walter[1] spoke to NACD’s Capital Area chapter this week. The...
View ArticleDiscussion Topics for Compensation Committees in 2013
In 2012, the focus for those both inside and outside the boardroom was compensation. Although numerous rules mandated by Dodd-Frank affecting the compensation committee—say on pay and compensation...
View ArticleSEC Decision Allows New Method of Stakeholder Engagement
This week, the Securities and Exchange Commission (SEC) moved corporate disclosures into the year 2013, or at least 2010. In a release on Tuesday, the agency recognized that social media...
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Boardroom Confidence Rebounds to Cautiously Optimistic
Since the financial crisis, uncertainty in regulatory activity has been the sole constant factor. Dodd-Frank, resulting activity from agencies such as the Securities and Exchange Commission (SEC),...
View ArticleKey Insights From the Audit Committee Chair Advisory Council
On June 19, NACD and partners KPMG’s Audit Committee Institute (ACI) and Sidley Austin LLP co-hosted the most recent meeting of the Audit Committee Chair Advisory Council, bringing together audit...
View ArticleSEC Priorities in 2013 and Beyond
While the government remains shutdown, the Securities and Exchange Commission (SEC) remains open, and Chairman Mary Jo White opened the final day of the National Association of Corporate Directors...
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Current Efforts Toward Corporate Disclosure Reform
The discussion surrounding corporate disclosure reform has consistently centered on the issue of how to provide sufficient levels of information to investors and other readers without overburdening...
View ArticleNACD BLC 2014 Breakout Session – Inside the SEC: Anatomy of an Agency
The Securities and Exchange Commission (SEC) is charged with maintaining fair and efficient markets, facilitating capital formation, and, like directors, protecting investor interests. This regulatory...
View ArticleFAQs on the New SEC Pay-Ratio Rule
On August 5, 2015, the Securities and Exchange Commission released its final pay-ratio rule under the Dodd–Frank Wall Street Reform and Consumer Protection Act (hereafter Dodd–Frank). The announcement...
View ArticleFAQs on Two Recent Concept Releases on Audit Committee Matters
1. On July 1, 2015, the Securities and Exchange Commission (SEC) issued a Concept Release on Possible Revisions to Audit Committee Disclosures. What does it say? The release asserts that current...
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Is the SEC Zeroing In On Directors?
Bradley J. Bondi The U.S. Securities and Exchange Commission (SEC) has renewed its focus on “gatekeepers,” a term SEC Chair Mary Jo White uses to describe “the attorneys, accountants, auditors, fund...
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