Regulatory Reprieve? SEC Simplification and 2026 Capital Market Updates
27/04/2026 | 32 min
"I think risk factors have become more of an area where companies are trying to reduce their exposure to litigation, and it's not really viewed as being a meaningful section to most readers of financial statements." — Chelsea Hall In this episode, we tackle SEC updates and the high-stakes world of IPO readiness. Market dynamics are shifting from rigid quantitative thresholds to a new era of professional judgment. Financial reporting expert Chelsea Hall unpacks recent SEC signals on materiality and the potential for significant tariff refunds. Then, Josh Gertsch joins to discuss the massive backlog of unicorn companies and a capital markets explosion sitting on the sidelines. Key Discussion Points: Materiality Overhaul: Why the SEC is moving away from the 5% or 10% rules and toward a crisp, digestible MD&A. Tariff Refund Opportunity: Evaluating accounting models for potential recoveries following a Supreme Court ruling. The Deal Accelerator: How AI is cutting weeks and months off due diligence and registration drafting. The Rule of 40: Why investors are prioritizing companies where combined revenue growth and profit margin exceed 40%. Timestamp Highlights: 0:00 - Intro 01:50 – Moving away from quantitative materiality thresholds 02:20 – The Supreme Court and tariff refund opportunities 03:55 – Why risk factors have become a "CYA" exercise 17:00 – The IPO quality bar and the return of the rule of 40 19:30 – Leveraging technology and AI in the deal cycle 24:40 – The shift in readiness strategy for private companies
Nostalgia on Trial: What the Blockbuster Trademark Case Can Teach the C-Suite
13/04/2026 | 25 min
A visit to Blockbuster Video used to be the ultimate Friday night trip, but today, that blue and yellow ticket is a legal battleground for intangible assets. In this episode of The Pre-Read, we unearth the true drivers of company valuation, from nostalgic trademarks to proprietary AI. "The question isn't whether Blockbuster was famous. It's whether it's famous enough now for trademark law to care in the same way." —Ivan Moreno Guest spotlight: Ivan Moreno, senior reporter at Law360®, breaks down the Blockbuster trademark case against a Mississippi animal feed company. He discusses why heritage brands must fight to stay legally relevant even when they no longer lead the market. Then Alana Chartier, Sustainability Analyst at Workiva, explains the $81 trillion blind spot in global company valuation. She argues that a 21st-century economy cannot run on 20th-century reporting systems that classify human capital and AI as costs instead of assets. Timestamps: 0:00 Introduction 03:30 The Blockbuster trademark case vs. Southern Seed and Feed 05:40 Dilution by blurring: Can you protect a legacy name? 08:30 Accounting for brand value: Acquisition vs. internal builds 11:00 Reputation as a corporate credit score 18:40 The orchard analogy: Why we only count the fruit 21:30 Integrated reporting: Connecting financial and non-financial data Subscribe to catch all upcoming episodes of The Pre-Read.
Sustainability in the C-Suite: Strategy over Compliance
30/03/2026 | 22 min
Don't let the political noise fool you: Green hushing is real, but green quitting is a myth. In this episode, we sit down with Grant Harrison, VP at Trellis Group, to bridge the narrative reality gap. We explore how the office of the CFO is taking the lead, shifting sustainability from a values-driven initiative to a finance-led sustainability strategy anchored in financial materiality. Learn how to build a data backbone that delivers assurance-ready sustainability data for global mandates like CSRD and ISSB. Key moments: 00:00 Introduction 02:15 Identifying the narrative reality gap in today's market 05:40 Green hushing vs. green quitting: What the data says 09:10 Why the controller's office is the new home for sustainability 12:50 Moving beyond a check-the-box compliance mindset 17:45 Using assurance-ready sustainability data to optimize the cost of capital "Companies getting it right treat the disclosure as a byproduct of good decision-making, not an output of something that was ... machine built to produce PDF outcome." —Grant Harrison, VP of Sustainable Finance and ESG at Trellis Group Find past conversations at workiva.com/podcast/the-pre-read #Sustainability #CFO #ESG #FinanceStrategy #Workiva
The Semi-Annual Trap: Why Less Reporting Might Mean More Work
16/03/2026 | 33 min
Is your reporting strategy ready for a six-month silence? #podcast The traditional quarterly cycle is under the microscope. We explore the potential shift to semi-annual reporting and why "less" disclosure often results in more work for finance, legal, and IR. What we cover: » The Capital Gap: Will investors penalize companies that choose to say less? » The 8-K Surge: Why voluntary filings might become the new 10-Q. » The Governance Risk: Navigating longer "dark periods" and insider trading exposure. » Decision-Grade Data: Why you can't afford to lose the discipline of a quarterly close. The Insight: "Never has an investor asked for less information." — Mike Rost,SVP & Chief Strategy Officer, Workiva Timestamps: 00:00 Intro 02:21 Highlights and Key Risks 04:23 IR Transparency Tradeoffs 07:39 Eight-K Takes Center Stage 10:43 Finance Governance and Data 13:54 Reg FD and Guidance Pressure 14:50 Insider Trading and Litigation 22:15 Final Takeaways and Readiness 26:06 Europe and UK Real-World Model
Workforce reimagination is here. In 2026, the office of the CFO is moving from AI as a tool to a coworker. Recorded in Davos, this episode digs into the human side of transformation. We sit down with global leaders to unpack why the human in the loop is being rewritten and why change management has become a core executive capability. Mandi McReynolds talks with Costi Perricos, Global GenAI Business Leader at Deloitte, Dennis Woodside, CEO of Freshworks, and Dr. Márcia Balisciano, Board Member Foundation for the UN Global Compact and CSO of RELX, about what they're seeing on the ground as roles evolve from task execution to AI orchestration. In this episode: 04:00 Costi Pericos on agentic collaboration and why HR and AI are converging 13:10 Dennis Woodside on the execution gap and changing daily work habits 15:30 Marcia Balisciano on CFO leadership and becoming "chief environmental champions" 19:00 Conclusion: Why CFOs must architect the agentic future "I often say you'll learn without AI first so that one day you can be the human in the loop, coordinating and governing AI." — Costi Pericos, Deloitte Enjoy this episode? Find more at workiva.com/podcast/the-pre-read
Just like the slides you get before a big meeting, The Pre-Read prepares CFOs and senior leaders for the decisions ahead. This is the global podcast for the modern office of the CFO, focused on how finance leaders drive performance, resilience, and long-term value in a constantly shifting environment.
Designed for executives operating at scale, the show features candid conversations with CFOs, board advisors, regulators, and business leaders shaping how companies compete, comply, and grow. Hosts Alyssa Zucker and Steve Soter connect financial performance, data integrity, regulation, and technology to the real questions CFOs are being asked by boards, investors, and stakeholders.
From AI adoption and enterprise data trust to evolving disclosure expectations and global regulatory pressure, The Pre-Read focuses on what matters now and what's coming next. Each episode cuts through noise to surface practical insight, strategic perspective, and the signals CFOs need to lead with clarity. If you're responsible for stewarding capital, managing risk, and creating value over time, you're in the right place.
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