In anticipation of the upcoming reporting season, this Update highlights some of the most significant rule changes, guidance, institutional investor areas of focus, and trends for public companies to consider in preparing annual report and proxy statement disclosures in 2024: Cybersecurity. Clawback policies. Insider trading and 10b5-1 plans. Share repurchases. A look ahead at U.S. Securities and Exchange Commission (SEC) proposed rule changes. Reminders and hot topics.
