2026 Report Listing Issue

Preparing for the 2026 Proxy and Annual Reporting Season

Download the PDF. For the 2026 proxy and annual reporting season, there are a number of key issues to consider as you begin to prepare your annual report and proxy statement.

Key Considerations for the 2026 Annual Reporting Season for US Domestic ...

Glass Lewis. 2026 will be the last year in which Glass Lewis issues single proxy research reports that include vote recommendations and analysis based on "in-house" proxy voting guidelines. Starting in 2027, Glass Lewis will issue separate research reports covering a given company, reflecting the multiple viewpoints of its clients.

As companies prepare for the upcoming proxy and annual report season, the following lists some of the key items to consider: Form 10-K Cover Page Filer Status. Calendar-year companies should have determined their filer status for 2026 as of June 30, 2025. See Confirming SEC Filer Status for the Upcoming Year (June 18, 2025). Clawback CDIs.

IPO Reform 2026

The problem is the aftermarket: without analyst coverage, institutional investor interest, and liquidity, the IPO raises little capital and delivers limited benefit to the issuing company. The Office of the Advocate for Small Business Capital Formation's 2024 annual report confirmed that 44% of small and mid-cap stocks have zero analyst coverage.

Furthermore, visual representations like the one above help us fully grasp the concept of 2026 Report Listing Issue.

Each year, NYSE Regulation staff prepares a guidance memo addressing certain rules and policies applicable to companies listed on the New York Stock Exchange ("NYSE" or the "Exchange"). The staff encourages you to provide a copy of this memo to appropriate executives (including compliance personnel) and outside advisors who handle matters related to your listing on the NYSE. Please do ...