{"id":25991,"date":"2024-06-18T00:00:00","date_gmt":"2024-06-17T23:00:00","guid":{"rendered":"https:\/\/www.labrador-transparency.com\/?p=25991"},"modified":"2026-06-05T06:43:29","modified_gmt":"2026-06-05T05:43:29","slug":"top-15-blogs-on-realtransparentdisclosure-com","status":"publish","type":"post","link":"https:\/\/www.labrador-transparency.com\/en\/blog\/top-15-blogs-on-realtransparentdisclosure-com\/","title":{"rendered":"Top 15 Blogs on RealTransparentDisclosure.com"},"content":{"rendered":"\t\t
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1. The Importance of Thinking About the \u201cWhy\u201d in Disclosure<\/span><\/h2>

It might be refreshing to step back once in a while and think about the \u201cWhy are we disclosing this?\u201d aspect of disclosure. Of course, sometimes the answer is: \u201cBecause the SEC requires it.\u201d<\/span><\/p>

But even if that\u2019s the case, understanding the \u201cwhy\u201d might help push you to rethink how something is being disclosed \u2013 and finding new angles that better communicate the message that you\u2019re trying to deliver.<\/span>
<\/span><\/p>

And oftentimes, there are cases where you\u2019re making disclosures that aren\u2019t required by the rules. <\/span>They might be made due to a desire to abide by investor or proxy advisor guidelines. They might be made because of a particular shareholder engagement or expectation. Or they might be made because the company simply wants to explain something that it\u2019s doing.<\/span><\/p>

For example, your proxy might have a letter from the board of directors in it. Why are you doing that? In most cases, the answer is \u201cTo show that the board is engaged and active in meeting its obligations.\u201d When you think about the purpose, you may find yourself drafting that letter in a way that is not as staid as it might otherwise have been. You\u2019re illustrating that the board is \u201con it.\u201d You get away from disclosure that is too narrow and regimented.<\/span><\/p>

By thinking about the \u201cwhy,\u201d you might find yourself leaning towards disclosures that drive home the message that you want to deliver. It\u2019s less about what is required and more about the purpose of the disclosure. To be more communicative in a way that better meets the expectations of the reader.<\/span><\/p>

And this is what good disclosure is all about, answering the questions that readers might have in a way that best explains what you mean. So the next time you sit down to draft a piece of disclosure, first ask yourself the \u201cwhy\u201d before you put pencil to paper\u2026<\/span><\/p>

2. The #1 Question People Ask: \u201cWhat Are You Seeing?\u201d<\/span><\/h2>

It should be no surprise that the top question that people ask those that work at Labrador is: \u201cWhat are you seeing? What are other companies doing this season?\u201d Given that Labrador assists a good chunk of the S&P 500 with their proxy and 10-K, they are in a unique position to answer that type of question as the proxy season bears down.<\/span><\/p>

And this is all why next Tuesday\u2019s <\/span>5<\/span>th <\/span>Annual \u201cTransparency Awards\u201d<\/span><\/a> is so important. You\u2019re going to want to see what the most transparent companies are doing. Those that set the bar that we all should be striving for. [And to be clear, even though Labrador hosts these annual awards, plenty of clients from other firms win some of these awards \u2013 it\u2019s truly an objective process.]<\/span><\/p>

It\u2019s not that companies necessarily want to push the envelope. Many are quite happy to be in the middle of the pack when it comes to disclosure practices (and it\u2019s possible to do this and yet be quite transparent \u2013 the slippery slope upwards, a topic for another blog). Recently, I made this point in a Public Chatter blog entitled \u201c<\/span>What Are \u2018Best Practices\u2019 Anyway?<\/span><\/a> (and the companion blog \u201c<\/span>In-House Corner: What Are \u2018Best <\/span><\/a>\u00a0<\/span>Practices\u2019 Anyway?<\/span><\/a>\u201d).<\/span><\/p>

In fact, the primary reason why this question is so common is that people want comfort that they\u2019re not going to fall into one of the two extremes \u2013 disclosing too much about a particular topic or disclosing too little. They don\u2019t want to stick out. After years of the proxy being primarily a regulatory, rules-driven <\/span>document, there is still some residual hesitation about voluntary disclosures. But is there more risk in NOT making disclosures that peers are including?<\/span>
<\/span><\/p>

Other types of advisors tend to provide guidance about the black letter law. Advisors like Labrador are more in the business of laying it out in practical terms. \u201cWhat types of graphics might work best for which types of disclosures to improve readability? Where might this type of disclosure best fit within the proxy to help explain the company\u2019s approach or perspective? Within the 10-K? Does it make sense to mention this item in the proxy summary to provide context for other disclosures?\u201d And much more.<\/span><\/p>

This is about accessibility of information. As a reader, I shouldn\u2019t have to go look at another document to understand the key messages in the document I am reading. For example, in a proxy, providing a bit of a company overview plus performance highlights (strategic, financial, ESG, etc.) helps provide the reader with context for the other proxy disclosures.<\/span><\/p>

While <\/span>performance highlights<\/span><\/a> in proxies became common due to pay vs. performance\/comp disclosures (and why for years these disclosures primarily were found at the beginning in CD&A), performance also is applicable to board elections. When making voting decisions, the reader asks, \u201cAm I pleased with the<\/span><\/p>

direction of the company and satisfied with the board\u2019s oversight of strategy, risk, and leadership decisions?\u201d<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t

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For a short and sweet example,<\/span><\/p>

see the <\/span>2023 Walgreens Boots Allianc<\/span><\/a>e <\/span>proxy<\/span><\/a> (on pages 6-7):<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"wba\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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For a longer example,<\/span><\/p>

see the <\/span>2022 Accenture proxy<\/span><\/a> (pages ii-vii):<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"accenture\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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3. 10 Things That Explain What \u201cTransparency\u201d Is (And Isn\u2019t)<\/span><\/h2>

As I <\/span>noted<\/span><\/a> last month, I\u2019m getting pretty excited about the <\/span>5<\/span>th <\/span>Annual \u201cTransparency Awards\u201d<\/span><\/a> coming up just one week from tomorrow, on September 19th \u2013 the winners in eight categories will be announced as part of a video ceremony that I will blog about that day.<\/span><\/p>

I\u2019ve <\/span>blogged<\/span><\/a> before about \u201cwhat is \u2018transparency\u2019?,\u201d but digging into Labrador founder\u2019s Laurent Rouyr\u00e8s\u2019 book entitled \u201cInformation Wants to be Free: From Moral Transparency to the Transparency of Publicly Listed Companies,\u201d you might get a better sense of what transparency is as he notes 10 things about it in the book\u2019s conclusion (which also has been dropped into this \u201c<\/span>White Paper on Disclosure Transparency<\/span><\/a>\u201d):<\/span><\/p>

  1. It\u2019s All About Trust <\/b>\u2013 Transparency is the essential condition for having lasting trust.<\/span><\/li>
  2. Transparency Pays Off in the Medium Term <\/b>\u2013 While transparency can have negative effects in the short term, it always pays off in the medium and long term.<\/span><\/li>
  3. Transparency Can Be a Rallying Mission <\/b>\u2013 Transparency makes it possible to bring organizations closer to their audiences, and even to make them friendly to them.<\/span><\/li>
  4. Transparency Can Be Analyzed by Data Science <\/b>\u2013 While transparency originally belonged to the field of morality, it is now a science, with a set of techniques. Therefore, the transparency of information can be measured, by objective criteria of universal application that are recognized as such.<\/span><\/li>
  5. \u201cTransparency\u201d Doesn\u2019t Mean You Have to Disclose Everything; Rather It Means to Be Honest When You Do Disclose <\/b>\u2013 Transparency is not meant to reveal everything: transparency (which is always desirable) and total transparency (which is neither legitimate nor desirable) should not be confused.<\/span><\/li>
  6. Transparent Disclosure Means That It Can Be Easily Understood <\/b>\u2013 Transparency consists not only of making information public, but also \u2013 and above all \u2013 in making it intelligible to the reader. Transparency does not seek to defend a thesis; it aims to inform the reader\u2019s judgment <\/span>by providing all the relevant facts, in the most accessible form possible. The world is not binary; transparency is there to restore the nuances.<\/li>
  7. Transparency Has No Shortage of Enemies <\/b>\u2013 Secrecy, deception, omission, distortion, noise, jargon, <\/span>spinning nonsensical malarkey\u2026Nonsensical malarkey <\/span><\/i>tends to spread much faster and persistently than the truth.<\/span><\/li>
  8. Transparency Isn\u2019t Easy But It\u2019s Doable <\/b>\u2013 Transparency requires effort, but it is within the reach of any organization. A corollary \u2013 if an organization is not transparent, it is probably because it does not want to be.<\/span><\/li>
  9. Transparency Requires a Lot of Humility (And Courage) <\/b>\u2013 Modesty. Elegance. Call it what you want: clearly recognizing that everything is not perfect is not always easy. Although clearly expressed humility creates sympathy, and makes the good news more believable. Transparency also requires courage, because it is surrounded by some who prefer being opaque. <\/span>While the world of finance is keen to cultivate opacity, it is also at the forefront of transparency. Much has been done to ensure the transparency of financial information; but everything remains to be done for the transparency of non-financial information. This is particularly true for ESG information.<\/li>
  10. Transparency Does Not Prevent Scandals <\/b>\u2013 On the other hand, scandals often promote transparency.<\/span>
    <\/span><\/li><\/ol>

    \u00a0<\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    Transparency Champion Broc Romanek shares the top 15 most popular blogs on RealTransparentDisclosure.com.<\/p>\n","protected":false},"author":19,"featured_media":25987,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[65],"tags":[],"class_list":["post-25991","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-others"],"acf":[],"yoast_head":"\nTop 15 Blogs on RealTransparentDisclosure.com | Labrador Transparency<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.labrador-transparency.com\/en\/blog\/top-15-blogs-on-realtransparentdisclosure-com\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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