Reports & Analysis

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ESG Disclosures December 2025 1 page 0001 (1) (1)

ESG Disclosures

  • Proxy Reporting
Despite increased scrutiny, investors continue to prioritize ESG issues with clear financial implications—e.g., climate risk, human capital, and cybersecurity. This Proxy Trends report reviews 2025 environmental and social disclosures in proxy statements and offers insights on today's "State of Play."
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Proxy Trends Board Oversight December 2025 1 page 0001 (1)

Board Oversight of Political Activities

  • Proxy Reporting
Given their potential impact on long-term shareholder value, investors ​are increasingly seeking to hold companies accountable for their oversight of political contributions and public policy engagement. In this Proxy Trends piece, we examined 2025 political and public policy disclosures, offering guidance on approaches for 2026.
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Proxy Trends Executive Security Disclosure Nov2025 1 page 0001 (1)

Executive Security Disclosure

  • Proxy Reporting
In the second installation of our weekly Proxy Trends series, we take a closer look at how public companies addressed executive security in their 2025 proxy statements.
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Proxy Statement Trends November 2025

2025 Proxy Trends with Insights for 2026

  • Proxy Reporting
The 2025 proxy season brought political and regulatory shifts, with companies adjusting disclosures on Board diversity, human capital management, and sustainability initiatives. Our Lead Advisors share targeted insights on these developments in a weekly series—to help you navigate this evolving landscape and prepare for 2026.
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Say on Pay July 2025 pages (1)

Disclosure Considerations After a Low/Failed Say-on-Pay Vote

  • Proxy Reporting
This thought piece highlights examples of certain key disclosures that the proxy advisory firms want to see after a low say-on pay vote. While some of the following examples are from proxy statements published by companies after a low say-on-pay score, others are from companies that publish these “best practice” disclosures as a matter of course.
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Are you ready to transition from TCFD to IFRS S2?

  • Sustainability Reporting
Companies adopting the IFRS Sustainability Disclosure Standards may start with climate-only disclosures in year one before moving to full adoption. But how different is IFRS S2 from TCFD? In this thought piece, we’ve outlined the key differences, new disclosure requirements, and important considerations for companies deciding when to transition. 
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Workiva: The Advantages of Designed Reporting for EDGAR

  • Labrador Services
Our latest thought piece explores the advantages of Workiva’s Designed Reporting for EDGAR features. With these features, users can create highly designed disclosures that are seamlessly iXBRL-tagged and SEC-ready—all within the Workiva platform.
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