Laura A Mcintosh

April 28, 2021 | New York Law Journal

In this edition of their Corporate Governance column, discuss a bedrock feature of American securities law and regulation—materiality. They write that the working definition of materiality in the United States, which has served corporate America well for nearly nine decades, now finds itself facing significant pressures from a variety of sources.

By David A. Katz and Laura A. McIntosh

13 minute read

March 24, 2021 | New York Law Journal

In this edition of their Corporate Governance column, David A. Katz and Laura A. McIntosh write that in order to be a meaningful factor in effectuating corporate purpose, ESG—or, more accurately, EESG (including Employees as well as Environmental, Social, and Governance)—must be integrated throughout corporate affairs, not just in the boardroom.

By David A. Katz and Laura A. McIntosh

12 minute read

January 27, 2021 | New York Law Journal

In their Corporate Governance column, David A. Katz and Laura A. McIntosh reflect on the tenure of Chairman Jay Clayton, under whose leadership the SEC experienced an era of great productivity and rational reform.

By David A. Katz and Laura A. McIntosh

7 minute read

October 28, 2020 | New York Law Journal

In their column on Corporate Governance, David A. Katz and Laura A. McIntosh consider how a corporation can successfully handle political pressures through a focus on corporate purpose.

By David A. Katz and Laura A. McIntosh

9 minute read

September 23, 2020 | New York Law Journal

The Securities and Exchange Commission recently revised the periodic disclosure requirements of Regulation S-K, the latest installment in the SEC's ongoing effort to improve the quality of public disclosures, write Corporate Governance columnists David A. Katz and Laura A. McIntosh.

By David A. Katz and Laura A. McIntosh

9 minute read

July 22, 2020 | New York Law Journal

In this Corporate Governance Update, David A. Katz and Laura A. McIntosh examine the demand for increased diversity on boards of directors.

By David A. Katz and Laura A. McIntosh

10 minute read

May 27, 2020 | New York Law Journal

In their Corporate Governance column, David A. Katz and Laura A. McIntosh write: For better or worse, the pandemic and future crises are likely to increase the extent to which the public perceives large corporations as entities that can and should bear a heavy burden of corporate social responsibility.

By David A. Katz and Laura A. McIntosh

11 minute read

March 25, 2020 | New York Law Journal

In their Corporate Governance column, David A. Katz and Laura A. McIntosh discuss a number of considerations that need to be addressed by directors and senior management teams working together as they fulfill their oversight responsibilities during the COVID-19 pandemic.

By David A. Katz and Laura A. McIntosh

7 minute read

January 22, 2020 | New York Law Journal

In their Corporate Governance column, David A. Katz and Laura A. McIntosh discuss a governance initiative that, if successful, ultimately could have two significant effects on the ESG disclosure landscape: It may help generate a consensus as to common disclosure standards and, more importantly, it may increase the relevance of ESG disclosures to investors by heightening the quality, consistency, and impact of the information provided.

By David A. Katz and Laura A. McIntosh

8 minute read

October 30, 2019 | New York Law Journal

The slight but noticeable growth of the nascent movement against the use of environmental, social, and political factors in corporate decision-making is an early warning signal to CEOs and directors that a challenge in coming years will be to manage divisive political issues without alienating large groups of stakeholders. In their Corporate Governance column, David A. Katz and Laura A. McIntosh write that this is likely to be an increasingly difficult task.

By David A. Katz and Laura A. McIntosh

8 minute read