Matters to Consider for the 2026 Annual Meeting and Reporting Season

This guide outlines key considerations for companies preparing for the 2026 annual meeting and reporting season. It details important issues such as SEC disclosure requirements, recent SEC guidance, executive compensation considerations, and corporate governance trends. The document emphasizes the need for companies to review and update their disclosures in light of emerging trends, including AI and cybersecurity. It also discusses the significance of management's discussion and analysis (MD&A) and non-GAAP financial measures, highlighting areas where SEC staff have focused their comments. The guide presents a checklist of matters to consider, including trends in SEC filing reviews, updates to compensation disclosure rules, and the impact of proxy advisory voting guidelines. Companies are encouraged to reassess their disclosures regularly to ensure compliance with SEC regulations and to enhance transparency for investors. Overall, the document serves as a comprehensive resource for companies navigating the complexities of the upcoming reporting season.