With the Trump administration’s April 2, 2025 announcement of far-reaching tariffs, it is not surprising that more companies in the Russell 3000 index are concerned about their impact on financial performance. A CompanyIQ® review of 10-K filings in the first quarter of 2024 compared to 2025, prior to yesterday’s imposition of the new tariffs, indicate…
With the July 2023 adoption by the U.S. Securities and Exchange Commission (SEC) of enhanced disclosures of cybersecurity incidents and risk management, we updated our March 2023 review of current reporting practices to see where things stand and to help provide guidance to companies. The new rule, Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure…
Companies are increasingly weighing the risks surrounding artificial intelligence, based on separate reviews of 10-Qs and 10-Ks by public company intelligence provider MyLogIQ and AlphaSense. Similarly, research company TipRanks recently noted a 646% increase in risk disclosures mentioning AI since 2018. Such risks range from privacy concerns to intellectual property use to compliance to reputational…
The debate over the Securities and Exchange Commission’s climate disclosure rule is continuing to heat up as all sides press the commission on a proposed requirement for public companies to disclose greenhouse gas emissions from supply chains and other sources outside of companies’ direct control, also known as Scope 3 emissions. Companies will also have…
The number of U.S. public companies labeled with auditor warnings about the ability to stay afloat declined overall during the 12 months ended May 31, but they rose in certain industries hard hit by the pandemic, such as transportation, construction and energy. These warnings, also called going-concern opinions, are published in the annual reports of…
As boards delve deeper into human capital oversight, employee engagement data is becoming more pertinent to directors and other senior leaders, sources say. Frequent surveys on specific engagement problem areas have replaced long, drawn-out annual employee surveys, and human resources leaders are reporting the findings up to the board as they monitor issues such as…
Mentions of diversity are featuring prominently in companies’ human capital disclosures this proxy season; however, most companies are staying mum on the numbers. An analysis of 10-Ks filed by big companies by mid-April shows that only about a third disclosed any workplace demographic data on race and ethnicity. Fewer still broke the data out into…
U.S. companies are sharing more details about employee turnover as part of new disclosure requirements. But for some investors, the effort doesn’t go far enough because finance chiefs handpick the information they provide. Workforce spending is usually the biggest expense for companies, making up on average 57% of total operating costs for S&P 500 companies,…
The struggles of Greensill Capital have shone a light on the increasing use of supply-chain financing, a tool that gives companies the ability to extend their payment terms to vendors. Regulators and standard-setters are closely watching if and how companies disclose their use of the financing tool, which has come into focus amid the recent problems…
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 to its financial results. Operating income at the once-fast-growing chain, which temporarily closed stores during the health crisis, plummeted to $13 million for the nine months through October, a fraction of the $613 million earned in the…