"[C]ompanies may need to revisit any changes to their perk reporting made during the height of the pandemic.... Companies should be proactive and cooperative in responding to potential or actual misconduct relating to perk disclosure.... While certain disclosure violations may have been difficult to detect in the past, the SEC now has risk-based data analytics tools at its disposal and has utilized such tools to discover executive compensation disclosure violations, including those related to perks.["  MORE >>