On September 29, 2021, the Securities and Exchange Commission (SEC) announced a rule proposal, Enhanced Reporting of Proxy Votes by Registered Management Investment Companies; Reporting of Executive Compensation Votes by Institutional Investment Managers, for a 60-day public comment period. The proposal would amend Form N-PX to enhance the information reported and make it easier to […more]
SEC Commissioner Allison Herren Lee gave a keynote presentation “The Promise of Structured Data: True Modernization of Disclosure Effectiveness” at the XBRL US Investor Forum: Ready for Anything – Using Data in Perilous Times. Her speech focused on the importance of data quality (and notes the contribution to quality improvements made by the XBRL US […more]
The SEC issued a press release announcing that the Commission was considering a rule proposal requiring companies to adopt clawback policies on executive compensation. The company’s compensation recovery policy would be required to be filed as an exhibit to their Exchange Act annual report in XBRL format. The summary of the rule states: Listed companies […more]
The national consortium for
the business reporting standard
