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Laura A Mcintosh

Laura A Mcintosh

September 25, 2019 | New York Law Journal

The Long Term, the Short Term, and the Strategic Term

In their Corporate Governance column, David A. Katz and Laura A. McIntosh write: The short-term/long-term, shareholder/stakeholder debate is likely to become more intense, and more political, in the near future. As the landscape of corporate governance shifts around them, companies should seek firm ground on a foundation of business success by creating and implementing a strategic plan over a time horizon that will maximize both growth and profitability.

By David A. Katz and Laura A. McIntosh

8 minute read

July 24, 2019 | New York Law Journal

Oversight and Compliance Reminder

In their Corporate Governance column, David A. Katz and Laura A. McIntosh discuss a Delaware Supreme Court decision and a DOJ guidance memorandum, which serve as powerful reminders that board oversight today is an active, not a passive, undertaking.

By David A. Katz and Laura A. McIntosh

8 minute read

May 22, 2019 | New York Law Journal

The Corporate Form for Social Good

Corporate Governance columnists David A. Katz and Laura A. McIntosh discuss the "benefit corporation"—an increasingly available corporate form in which profit and social purpose can be combined, and business conducted, in a transparent and integrated way. The popularity of legislative efforts allowing the establishment of benefit corporations reflects the current cultural momentum behind the idea that corporations should be engines of good as well as profit.

By David A. Katz and Laura A. McIntosh

9 minute read

March 27, 2019 | New York Law Journal

Director Onboarding and the Foundations of Respect

In their Corporate Governance column, David A. Katz and Laura A. McIntosh write: There is also a steep learning curve for incoming directors, particularly those who are not industry insiders and those who are new to public company board service. Accordingly, onboarding new directors is becoming a more extensive and significant undertaking than it has been in the past. At the same time, the onboarding process is increasingly important to the success of the board in fulfilling its oversight role.

By David A. Katz and Laura A. McIntosh

8 minute read

January 23, 2019 | New York Law Journal

SEC Scrutiny of Non-GAAP Financial Measures

In their Corporate Governance Update, David A. Katz and Laura A. McIntosh write: In light of continued SEC scrutiny and possibly increasing enforcement activity, companies should ensure that they follow the relevant reporting requirements. In order for non-GAAP financial statements to provide high-quality information that is useful to investors, they should be accurate, complete, consistent, and in compliance with applicable regulations.

By David A. Katz and Laura A. McIntosh

6 minute read

November 28, 2018 | New York Law Journal

Proxy Voting and the Future of Corporations

Corporate Governance columnists David A. Katz and Laura A. McIntosh address a significant debate that has developed in recent months regarding the purpose and future of corporations, the primacy of shareholder interests, and the role of the regulatory environment. The outcome could have a lasting impact on public companies.

By David A. Katz and Laura A. McIntosh

10 minute read

September 26, 2018 | New York Law Journal

Shareholder Activism Is the Next Phase of #MeToo

In their Corporate Governance Update, David A. Katz and Laura A. McIntosh write: As the #MeToo movement continues to make itself felt in all facets of American life, public company boards of directors that are newly focused on the issue of workplace harassment have seen corporate responses evolve. In recent months, many boards have overseen the addition of anti-harassment policies to corporate codes of conduct, the establishment of procedures for addressing allegations, and the enhancement of employee training at all levels.

By David A. Katz and Laura A. McIntosh

7 minute read

July 25, 2018 | New York Law Journal

Gender Diversity and Board Quotas

In their Corporate Governance column, David Katz and Laura McIntosh consider whether instituting gender quotas for boards of directors of public companies would be beneficial or harmful to the larger goals of gender parity and board diversity in the United States.  

By David A. Katz and Laura A. McIntosh

1 minute read

May 23, 2018 | New York Law Journal

Directors' Notes: A Trap for the Unwary?

In their Corprate Governance column, David A. Katz and Laura A. McIntosh discuss the implications of directors taking notes (in various forms) in the boardroom, and write: Directors must prepare carefully for and be actively engaged during board meetings. When they leave the boardroom, it is incumbent upon directors to handle their notes and board materials in a manner that is consistent with board policy and applicable law.

By David A. Katz and Laura A. McIntosh

11 minute read

March 21, 2018 | New York Law Journal

Corporations and the Culture Wars

In their Corporate Governance column, David A. Katz and Laura A. McIntosh write: While corporate policymaking and public statements on social and political issues are essentially management decisions, the board should be kept informed and has the right to weigh in, if it so chooses.

By David A. Katz and Laura A. McIntosh

9 minute read