Views on the integrity of global capital markets

Investment Industry


DOL Fiduciary Rule: Dead or Do-Over?

Although an appeals court ruling vacated the DOL's fiduciary duty rule, the debate is far from over.

ESG Q&A: Principles for Climate-Conscious Investment

Climate change is an issue that will have an immense impact on our lives and the financial world in the coming years. Engagement between issuers and investors on the issue is increasing as investors begin to plan for investing in a world with a lower carbon footprint.

Institutional Investor Survey Highlights Increasing Engagement

Institutional investors continue to recognize the importance of their stewardship activities working to improve companies’ ESG, pay, and fiduciary practices through corporate engagement and proxy voting.

Audit Reform—What Is the Optimal Way Forward?

Across the globe over the last 20 years, far-reaching auditor-related reforms have sought to restore confidence in the role of audit in ensuring the reliability of reported company financial information.

Corporate Reporting: Enabling a Long-Term Orientation in Investment Analysis

Several publications have exhorted regulatory authorities to craft policy interventions that incentivize a long-term analytical orientation of companies’ disclosures.

The End of Accounting? Not So Sure

If the information within primary financial statements has had a sustained and troubling decline in its relevance, what's the way forward?

How Structured Data Helps Issuers and Investors

How to mitigate the costs of using structured data (XBRL) in financial reporting and leverage the benefits, a webinar.

MiFID II: A New Paradigm for Investment Management

The revised Markets in Financial Instruments Directive comes into effect January 2018, introduces a sweeping overhaul of European financial markets.

The Makings of a Financial Crisis

Four tools may frame the analysis required to evaluate the likelihood of an impending crisis and that may provide us with a heads up before a financial crisis occurs.

Global Investment Performance Standards: Dispelling Compliance Cost, Verification Myths

CFA Institute is updating its Global Investment Performance Standards (GIPS®), and listening to stakeholders’ needs is key to evolving them to be truly universally applicable to all asset types.

How Will SEC Guidance on Shareowner Proposals Play Out?

SEC's published guidance for Rule 14a-8(i)(7) will affect the ability of issuers to exclude shareowner proposals from the proxy statement.

Peltz’s Tentative and Tenuous Triumph over P&G Points to Proxy Process Problems

Current proxy rules work against shareowners who are trying to vote in alternative and independent board members, but it is shortsighted of firms to ignore owners’ interests.

US Treasury Report on Asset Management Affirms Position of CFA Institute

The asset management industry does not pose the same types of systemic risks to the economy as the banking industry does, and the US Treasury agrees.

XBRL US Investor Forum Considers Ways to Mitigate the Cost of Structured Data

The use of structured data has the potential to simplify reporting burdens and make it easier for investors to access company data, but there are still challenges in its implementation.

Counting Proxy Votes of Registered Shares Needs Modernizing

Recent contested proxy vote at Proctor & Gamble highlights the antiquated approach to counting ballots from registered shareholders. The approach is bad corporate governance and needs to change.



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