By Brian Breheny, Andrew Brady, Josh LaGrange, Justin Kisner, Hagen Ganem, Caroline Kim, Joseph Yaffe and Amanda Bradley (January 12, 2018, 3:25 PM EST) -- Each company faces important decisions in preparing for its 2018 annual meeting and reporting season. This three-part series covers essential areas that companies should focus on as they plan for 2018, including corporate governance, executive compensation and disclosure matters. Part 3 of this article focuses on various disclosure and other considerations, including the impact of U.S. Securities and Exchange Commission staff comments and enforcement trends, efforts to increase environmental, social and governance reporting, SEC guidance and trends in cybersecurity-related matters, finalizing adoption of new revenue recognition standards, potential changes in pay practices due to the Tax Cuts and Jobs Act, compliance with new IFRS XBRL tagging requirements and Section 162(m), and recent developments in insider trading laws and policies....
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