With climate change-related greenhouse gas (GhG) emission disclosures under consideration at the SEC and increased shareholder pressure for ESG transparency, this CompanyIQ report reviews current trends in Russell 3000 10-K Scope 1, 2, and 3 discussions. Using our CompanyIQ platform, we analyzed the 10-Ks filed by R3000 companies for the 12-month period of August 2021…
Our latest report uses data from our CompanyIQ® SEC Comment Letters database to review climate-related SEC Comment Letters to S&P 500 companies over the last 90 days. 1/3 of S&P 500 Comment Letters in the Last 90 Days Relate to Climate Disclosures One-third of S&P 500 Comment Letters released over the past 90 days (12/4/21-3/4/22)…
S&P 1500 Employee Turnover Rate Disclosures After Regulation S-K Amendment Implementation
ESG IN PROXIES
As the US economy opens up, a review of the past three months of S&P 1500 responses to the COVID-19 pandemic indicates that the largest companies, as measured by the S&P 500 market capitalization of $8.2B or greater, reported making the most moves to preserve capital and revise earnings guidance. We used the CompanyIQ® SEC…
R3000 Companies That Have Adopted Short-Term Shareholder Rights Plans as of 4/28/20 In response to the market volatility created by the COVID-19 pandemic, companies are taking a defensive position against the threat of potential hostile takeovers. The trend began in March with Occidental Petroleum adopting a limited-duration shareholder rights plan. In the weeks following, according…
50 S&P 500 Companies Signal Credit Facility Usage Amid COVID-19Pandemic As a hedge against the brutal impact of the COVID-19 pandemic on earnings and cash flow, 50 S&P 500 companies disclosed that they have or plan to soon draw down on credit facility arrangements as short-term bridge loans to get them through the next 12…
With data from the CompanyIQ® SEC EDGAR Comment Letters search tool, this report from LeaseAccelerator is a study of SEC staff comments issued for the new lease standard, Leases (Topic 842) also known as ASC 842, in the first 10 months of 2019. Topic 842 was adopted by most calendar year-end public business entities (PBEs)…
This study was performed by Connor Group in August 2019 to provide an overview of disclosures regarding the adoption of ASC 842 Leases made during Ql and Q2 of 2019. This study was conducted in August 2019 based on disclosures in SEC filings of 199 companies that were analyzed using the CompanyIQ® SEC EDGAR search…
Using the CompanyIQ® SEC EDGAR search tool, reviewed disclosures for public companies in the Russell 3000 index for 2019, 2018, and 2017. 36 companies in the Russell 3000 have a going concern present in the auditor opinion. Nearly 60%, 21 of the 36, are pharmaceutical companies. Two of the notable companies are PG&E and Wells…