Developments in Governance and Disclosure: Winter 2017

The V&E quarterly governance update provides brief summaries on recent developments with respect to corporate governance, compliance and disclosure. The Winter 2017 Governance Update includes discussions on tax reform considerations, the adoption of revisions to the auditor’s report, implementation of the new revenue recognition standard and pay ratio disclosure requirement, new ISS and Glass Lewis policies, and recent SEC rules and guidance, among other recent developments.