COVID-19 and First Concerns for the Boardroom.

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As companies seek to understand and react to the particular ways in which the coronavirus pandemic may imperil their employees, operations and financial condition, there are certain key considerations that directors will likely be addressing as they, working together with management, support a variety of stakeholders through a time of unprecedented uncertainty. Among the key areas of focus for the directors are:

Assessing the risk. The pandemic has left almost nothing untouched, which means that almost every public company will need to decide what it is going to say about the impact of COVID-19 and when it is going to say it. In their recently published disclosure guidance, the staff of the SEC's Division of Corporation Finance...