Carlos E. Juarez

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Carlos Juarez is an Associate in Mayer Brown's New York office and a member of the Capital Markets practice.

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The California Air Resources Board (CARB) released a preliminary list of over 4,000 companies required to begin reporting under California’s new climate disclosure laws, Senate Bill (SB) 253 and SB 261. Signed into law just over a year ago, the laws apply broadly to large companies doing business in California, regardless of where they…

In March 2024, the Securities and Exchange Commission (the “SEC” or the “Commission”) adopted rules entitled The Enhancement and Standardization of Climate-Related Disclosures for Investors (the “Rules”), intended to standardize how public companies report material climate-related risks and greenhouse gas emissions. However, the Rules were almost immediately the subject of litigation, which was subsequently consolidated in…

For the first time in six years, no environmental shareholder proposals received majority support during the 2025 U.S. proxy season.  Data compiled by the Conference Board and Esgauge, reported by the Financial Times, indicates that both the number of environmental proposals filed and the level of shareholder support for them declined significantly this year.…

On September 3, 2025, Nasdaq filed two rule proposals with the Securities and Exchange Commission (SEC) to amend its initial and continuing listing standards.  The first proposal would increase minimum requirements for public float and capital raised in IPOs and establish new suspension and delisting procedures for issuers that fail to meet Nasdaq’s continued listing…

Delaware Governor Matt Meyer signed Senate Bill 21 (“SB 21”) into law Tuesday night, pushing forward a measure that has drawn strong criticism from shareholder and consumer advocacy groups.

The bill made its way to the governor’s desk after a debate in the House, where it passed with a 32 to 7 vote and two members…

During the Practising Law Institute’s 56th Annual Institute on Securities Regulation, Securities and Exchange Commission’s Division of Corporation Finance (the “Division”) Deputy Director for Disclosure Operations Cicely Lamothe shared valuable insights on implementation of the SEC’s pay versus performance (PvP) rules.  The SEC adopted these rules in 2022, which require disclosure of five years of…

The Financial Accounting Standards Board (the “FASB”) recently completed an update to its Conceptual Framework for Financial Reporting (the “Framework”).  The Framework is a body of interrelated objectives and fundamentals that provides the FASB with guidance as it sets standards for financial accounting and reporting. The update marks the end of a significant project that began…

On July 15, 2024, Governor Gavin Newsom proposed amendments that would, among other things, delay initial reporting deadlines for two of California’s recently enacted climate-related disclosure laws by two years.

Governor Newsom signed the two bills, Climate Corporate Data Accountability Act (California Senate Bill 253 (SB-253)), relating to greenhouse gas (GHG) emissions disclosures, and the…

Nasdaq’s 2024 Governance Pulse Survey is now live. The Survey gathers insights from board members, CEOs, general counsel, corporate secretaries, and other key leaders on governance practices and board priorities. The data and findings will be published in Nasdaq’s Global Governance Pulse Report this fall and featured and discussed at Nasdaq’s Global Governance Pulse Forum…

A REVIEW OF COMPENSATION SURVEYS: PART III

Director compensation varies considerably around the world, reflecting different director duties, legal and regulatory frameworks, and market expectations.

Compensation

The United States and Canada, for example, have the highest median total non-executive director compensation, both close to US$200,000, including cash, equity, and other benefits. In both countries, directors…