Although it may seem early, it is already time to start preparing for the 2026 annual report and proxy season.  While many disclosure requirements remain consistent from prior years, there has been a significant shift in the focus of, and discourse relating to, the priorities of the Securities and Exchange Commission.  Practitioners started to see

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.