10-K

From ‘Destroying Humanity’ to Product Obsolescence, AI Risks Rise for BoardsFrom ‘Destroying Humanity’ to Product Obsolescence, AI Risks Rise for Boards

From ‘Destroying Humanity’ to Product Obsolescence, AI Risks Rise for Boards

Companies are increasingly weighing the risks surrounding artificial intelligence, based on separate reviews of 10-Qs and 10-Ks by public company…

1 year ago
SEC Faces Tug of War Over Scope 3 RequirementsSEC Faces Tug of War Over Scope 3 Requirements

SEC Faces Tug of War Over Scope 3 Requirements

The debate over the Securities and Exchange Commission’s climate disclosure rule is continuing to heat up as all sides press…

2 years ago
Companies in Certain Industries Receive More Auditor Warnings About SurvivalCompanies in Certain Industries Receive More Auditor Warnings About Survival

Companies in Certain Industries Receive More Auditor Warnings About Survival

The number of U.S. public companies labeled with auditor warnings about the ability to stay afloat declined overall during the…

3 years ago
Investors Probe Employee Engagement DataInvestors Probe Employee Engagement Data

Investors Probe Employee Engagement Data

As boards delve deeper into human capital oversight, employee engagement data is becoming more pertinent to directors and other senior…

4 years ago
Scant Diversity Data in Human Capital DisclosuresScant Diversity Data in Human Capital Disclosures

Scant Diversity Data in Human Capital Disclosures

Mentions of diversity are featuring prominently in companies’ human capital disclosures this proxy season; however, most companies are staying mum…

4 years ago
Companies Offer Investors a Glimpse at Employee TurnoverCompanies Offer Investors a Glimpse at Employee Turnover

Companies Offer Investors a Glimpse at Employee Turnover

U.S. companies are sharing more details about employee turnover as part of new disclosure requirements. But for some investors, the…

4 years ago
Why Finance Executives Rely on Supply-Chain Finance: A Guide to the Financing ToolWhy Finance Executives Rely on Supply-Chain Finance: A Guide to the Financing Tool

Why Finance Executives Rely on Supply-Chain Finance: A Guide to the Financing Tool

The struggles of Greensill Capital have shone a light on the increasing use of supply-chain financing, a tool that gives…

4 years ago
Companies Put the Best Face on Covid-19’s Financial ImpactCompanies Put the Best Face on Covid-19’s Financial Impact

Companies Put the Best Face on Covid-19’s Financial Impact

After its business was hit by the pandemic, retailer Ulta Beauty Inc. ULTA -0.82% appears to have used some accounting cosmetics to add a gloss…

4 years ago