Laura A Mcintosh

Laura A Mcintosh

September 25, 2024 | New York Law Journal

Corporate Governance Update: All Eyes on the EU AI Act

Whether current and future legislative efforts, in the EU and elsewhere, can prove agile enough to regulate—without stifling—a rapidly moving industry remains an open question.

By David A. Katz and Laura A. McIntosh

7 minute read

May 22, 2024 | New York Law Journal

AI Disclosure and Governance in the Spotlight

The 2024 proxy season demonstrated that AI-related disclosures and governance structures currently are a subject of intense shareholder interest. It is likely that both disclosure- and governance-oriented shareholder proposals regarding AI will gain traction in future proxy seasons.

By David A. Katz and Laura A. McIntosh

8 minute read

January 24, 2024 | New York Law Journal

Corporate Governance Update: A Formative Period for AI Regulation

With the issuance in October 2023 of a wide-ranging executive order on artificial intelligence, the Biden administration took its most significant action to date toward oversight of the development and use of AI technologies. In the absence of Congressional action in this area, the order represents a step toward laying the groundwork for future federal regulatory action by a broad swath of agencies and departments.

By David A. Katz and Laura A. McIntosh

7 minute read

January 25, 2023 | New York Law Journal

ESG in 2023: Politics and Polemics

Directors should also pay close attention to the ongoing cultural and political conflicts relating to ESG. With high stakes on all sides, the level of reputational risk in this area is likely to increase for the foreseeable future.

By David A. Katz and Laura A. McIntosh

10 minute read

July 27, 2022 | New York Law Journal

Regulatory Instability for Proxy Advisory Firms

With its recent actions regarding the regulation of proxy advisory services, the SEC may have eviscerated more than the 2020 rules.

By David A. Katz and Laura A. McIntosh

7 minute read

May 25, 2022 | New York Law Journal

Solving the Board Composition Puzzle

Recent state court decisions striking down board diversity mandates in California present an opportunity to consider the current regulatory context and the realities facing nominating committees and boards today.

By David A. Katz and Laura A. McIntosh

12 minute read

January 26, 2022 | New York Law Journal

The SEC Takes Aim at the Public-Private Disclosure Gap

The SEC appears likely to embark upon a rulemaking process that would require ESG—or, more accurately, EESG (Employee, Environmental, Social and Governance)—disclosures from large private companies.

By David A. Katz and Laura A. McIntosh

9 minute read

September 22, 2021 | New York Law Journal

Board Structure Is Key to Oversight

In this edition of their Corporate Governance column, David A. Katz and Laura A. McIntosh write that boards of directors should thoughtfully review their board committee structures to determine if there is sufficient management oversight of mission-critical company and industry risks and, where appropriate, consider reallocating responsibilities among various board committees, with corresponding updates to committee charters.

By David A. Katz and Laura A. McIntosh

9 minute read

July 21, 2021 | New York Law Journal

EESG Activism After ExxonMobil

In this edition of their Corporate Governance column, David A. Katz and Laura A. McIntosh discuss the high-profile ExxonMobil shareholder vote in May that sent shock waves through many of corporate America's boardrooms. The ExxonMobil example reflects the recent increase in shareholder support for EESG-related proposals, and it demonstrates the risks and dynamics at play in the current environment.

By David A. Katz and Laura A. McIntosh

8 minute read

May 26, 2021 | New York Law Journal

SEC Regulation of ESG Disclosures

While the SEC traditionally has required disclosure of financially material information, its new leaders are clearly considering requiring reporting of ESG-related information whether or not it is financially material. In this edition of their Corporate Governance column, David A. Katz and Laura A. McIntosh explore the current disclosure framework and the challenges and questions to come.

By David A. Katz and Laura A. McIntosh

16 minute read


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