Some of our clients and friends may have seen this, but I hope followers of this blog will agree that it bears repeating. Please stay healthy and safe.
Bob Lamm
Dear Gunster Clients and Friends,
We realize
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Analyze This!
The SEC is re-examining one of the most important disclosures companies provide – Management’s Discussion and Analysis, or MD&A. I’ve read lots of MD&As in my time, and to be completely candid, many of them – or at least too
A not-so-modest proposal
Image by Susan Cipriano from Pixabay
I don’t know very much about the federal budget process, but I do know that any budget proposed by the White House – regardless of its occupant – isn’t worth
My Year of Reading
Image by Mystic Art Design from Pixabay
Once again, it’s time for me to depart from my nerdy governance life and list my 10 favorite books of the year gone by. For those of you who
“Loosey-Goosey Governance” (or, why I STILL hate “best practices”)
About a year ago, I was speaking with the governance committee of a prospective client. One of the committee members asked me what the “best practice” was in a particular area. I said that I hate the term “best practice,”
Onward and upward, Broc!
I don’t look at my RSS feed or my Twitter account until I’m finished with my day’s work, so it wasn’t until last night that I read Broc Romanek’s blog post announcing his retirement from thecorporatecounsel.net. He’s already received a
It’s almost 2020 — do you know where your hedging policy is?
Image by Ron Porter from Pixabay
Although Dodd-Frank was enacted in 2010, the rule needed to implement one of its provisions – the requirement to disclose hedging policies – only recently took effect. In fact, for
The war of the nerds
Image by succo from Pixabay
A few years ago, a wonderfully outspoken member of the institutional investor community congratulated me on a corporate governance award I’d received. She apologized for not being able to make it
FD Lives!
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In case you think that SEC Regulation FD is old news, think again. A recent enforcement action makes it clear that Reg FD is alive and well. (And, I might
Disclosure effectiveness goes into high gear
In recent years, the SEC has made a number of incremental changes to make disclosures more effective – not only more meaningful and user-friendly for investors, but also helpful to those of us who prepare disclosures for our companies and