"2024 U.S. Proxy and Annual Report Season"

Although it may seem early, it is already time to start preparing for the 2024 proxy and annual report season. Additional time may be required this year because of the substantial scope and pace of relevant changes in law and practice. This Legal Update provides an overview of key issues companies should consider as they get ready for the 2024 proxy season. Its breadth and depth may warrant using it in two ways: first, to skim its entirety to gain a sense of the landscape, and second, to consult detailed content when addressing specific topics. Topics are organized in the following categories:

• Recent Proxy and Annual Report Developments

• Proxy Voting Matters

• Governance Matters

• Environmental and Social Matters

• Additional Annual Report and Proxy Statement Matters