“Early Filer”: COVID-19, ESG and HCM Disclosure Trends in Proxy Statements and 10-Ks

On December 7, 2020, Cravath prepared for its clients a memo entitled “‘Early Filer' COVID-19, ESG and HCM Disclosure Trends in Proxy Statements and 10-Ks,” which analyzes disclosures made by public companies with non-calendar-year fiscal year-ends (“early filers”). The memo discusses in particular disclosure trends regarding (i) the COVID-19 pandemic, (ii) diversity, inclusion and racial justice, (iii) climate change and (iv) human capital management (HCM), and provides insights into our expectations for the upcoming 2021 proxy season. 

Please click here to read the resource.