KPMG’s “On the 2026 nom/gov committee agenda” highlights five topics for the Nominating & Governance Committee’s consideration in 2026 that include the traditional oversight areas of board composition and succession planning, board/committee structure and coordination, and CEO succession, as well as shareholder engagement and activism, which may warrant new approaches based on recent developments. Each area of focus is accompanied by suggested action items for the committee.
Wachtell Lipton's "Compensation Season 2026" identifies and discusses several discrete compensation practice and disclosure-related areas for near-term management and compensation committee consideration. Coverage includes proxy advisor scrutiny, noncompetes, SEC executive compensation rulemaking, new Foreign Private Issuer Section 16 reporting requirements, and select M&A considerations, including executive transition arrangements.
The firm’s “Thoughts for Boards - Key Issues in Corporate Governance for 2026” aims to help boards navigate an array of recent significant developments and trends, which warrant (if not necessitate) changes in practices, while remaining focused on long-term value creation. Covered developments and trends are associated by links to additional firm-authored resources and include the new SEC administration and associated policy changes; anti-DEI and anti-ESG regulatory initiatives, coupled with pro-DEI and ESG support from shareholders; the US government’s advancing ownership stakes in public companies; impacts of technology; shareholder engagement and stewardship developments and implications; and proxy advisor scrutiny and associated voting influence.
Each year, numerous firms weigh in on topics for the Audit Committee’s annual agenda. In this post: “What Should be on the Audit Committee’s 2026 Agenda,” Dan Goelzer, who was a founding member of the PCAOB and formerly served as acting chair of the PCAOB and General Counsel of the SEC (among other things), highlights and summarizes common topics across these resources, as well as suggested action items. See also Deloitte’s “Audit committee priorities in the year ahead.”
This post first appeared in the weekly Society Alert!