United States: Corporate Governance

Idaho community association law has changed materially over the last two legislative sessions. The changes are especially important for newer homeowners associations, associations dealing with accessory dwelling units, and boards enforcing rental restrictions.

The Office of the Comptroller of the Currency denied a Dutch fintech's application to establish a national bank in New York, citing insufficient capital support, management experience gaps, and unsupported profitability assumptions. This decision highlights the rigorous standards fintechs must meet when seeking national bank charters, including demonstrating adequate capital sources...

The Securities and Exchange Commission has eliminated its longstanding no-action relief process for shareholder proposals under Rule 14a-8, fundamentally altering how companies and shareholders navigate proxy statement disputes. This shift represents the beginning of a broader reassessment of the shareholder proposal framework that could reshape corporate governance dynamics and force companies to reconsider their engagement strategies with activist shareholders.

On July 21, CARB hosted a public workshop to clarify the near-term implementation path for SB 253, focusing on reporting deadlines, phased Scope 3 reporting, insurance-company treatment, and assurance. During the workshop, CARB introduced a new initial reporting deadline of November 10, 2026 for Scope 1 and Scope 2 emissions reporting, and discussed phased-in Scope 3 reporting beginning in 2027. CARB also signaled that future rules will rely heavily on the GHG Protocol, including disclosures on methodology, boundaries, emissions factors, data sources, and global warming potential values, and previewed expected future application of the climate reporting laws to insurance companies.

Derivative lawsuits allow shareholders to pursue legal claims on behalf of corporations when officers or directors fail to act. Understanding the stringent procedural requirements, including pre-suit demand obligations and the business judgment rule's protective scope, is critical for anyone considering or defending against such actions.

Matthew Irwin, Vice President and Deputy General Counsel at Gap Inc., shares his leadership philosophy built on authentic relationships, service, and continuous growth. Drawing from nearly 20 years at one of America's most iconic retail brands, he explores how great organizational cultures are created through trust, vulnerability, and empowering others. The conversation examines parallels between parenting and leadership, the evolution of Gap's culture, and why the strongest teams emerge when leaders priori

Strong corporate board governance addresses four key themes: process discipline, board effectiveness, managing risk, and boardroom culture.

On July 1, 2026, Florida House Bill 797 (CS/CS/HB 797) took effect, modernizing Chapter 617 of the Florida Statutes (the state’s primary body of law governing nonprofit corporations) and renaming...

Organizations implementing AI governance often rely on policies stating that "AI generated outputs shall be subject to human review," but this commitment means little without operational mechanisms to support it. This analysis examines the critical gap between documented AI controls and their actual implementation, exploring how stated governance requirements must translate into functioning workflows with proper triggers, authority, information access, and accountability.