Reports & Analysis

banner reports analysis 2x
Cover Feb 2026 report

Communicating Changes in Sustainability Goals and Targets: Trends and Recommendations

U.S. companies have set sustainability-related goals and targets with frequency since the 1980s. Sometimes company-driven, sometimes stakeholder-driven, they have primarily shared them, along with progress toward achievement, in voluntary reports. Today, many U.S. companies are reevaluating their sustainability goals and targets. This piece explores evolving trends in communicating changes to sustainability goals and targets, especially those related to climate.
iStock 1440393962 (2) (1) (1)

Key 2025 Considerations for Companies Navigating Evolving ESG Disclosure Requirements 

ESG disclosure requirements are changing quickly. New climate laws, global reporting standards, and political scrutiny are creating a more complex reporting environment for companies.  At the Society for Corporate Governance’s Sustainability Practices Forum last week, companies addressed the increasingly fragmented regulatory environment U.S. companies face and discussed navigation strategies for balancing regulatory risk, investor expectations, and transparency. Here are our key takeaways:   Closely Monitor California Climate Laws  California is leading […]

Shareholder Engagement

Shareholder Engagement

Recent SEC guidance updates have triggered a "chilling effect" on shareholder engagement, silencing some institutional investor dialogue. Many institutions are in "listen-only" mode, pivoting companies to alternative forums to maintain connectivity. How will your leadership navigate this new regulatory reality? In our latest Proxy Trends thought piece, we reviewed public companies’ approaches to shareholder engagement in their 2025 proxy statements and outlined considerations for 2026.
Letters from Leadership

Letters from Leadership

Considering letters from Board leadership in your next proxy statement? Or wondering whether to switch up your current proxy letters? It's a good opportunity to focus on stakeholder messaging and performance accountability—particularly if your company has undergone an Executive change, proxy fight, or other significant corporate development in the past year. In our latest Proxy Trends thought piece, we break down how companies consider the Who, What, Why and How Many of these letters.
Risk Oversight Thumbnail (1)

A Revamp of Risk Oversight Disclosures

Risk oversight proxy disclosures have become increasingly standardized—but are they still telling the full story? Our latest Proxy Trends thought piece takes a look at how several companies are moving beyond the traditional framework to better reflect the connection between risk management, strategy, and sustainability. These evolving disclosure approaches rethink how long-term value, resilience, and competitiveness are communicated.
Director Skills December 2025 1 page 0001 (1)

Director Skills

Even the most qualified Board faces challenges—proxy battles, withhold campaigns, or concerns about company strategy and performance. So how do you ensure shareholders understand your directors' value—even before a challenge arises? Our latest Proxy Trends thought piece offers 10 ways to highlight directors’ skills, qualifications, and effectiveness to strengthen your proxy narrative.
ESG Disclosures December 2025 1 page 0001 (1) (1)

ESG Disclosures

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."
Proxy Trends Board Oversight December 2025 1 page 0001 (1)

Board Oversight of Political Activities

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.
logo r1
Privacy Overview

This website uses cookies so that we can provide you with the best user experience possible. Cookie information is stored in your browser and performs functions such as recognising you when you return to our website and helping our team to understand which sections of the website you find most interesting and useful.