Abstract

This paper critically examines the role of company secretaries in U.S. corporate governance, focusing on their contributions to regulatory compliance and transparency. Given the growing complexity of regulatory environments and the emphasis on corporate accountability, understanding company secretaries’ responsibilities has become essential. Company secretaries are uniquely positioned to ensure compliance with key regulations, such as SEC and SOX requirements, and foster transparency through effective stakeholder communication and disclosure practices. This study employs a thematic analysis of existing literature and case studies to explore the core functions, challenges, and organizational impact of company secretaries within governance structures. Findings indicate that company secretaries play a crucial role in upholding governance standards, yet they face limitations due to organizational constraints and evolving regulatory demands. The study concludes that empowering company secretaries with additional authority and resources would enhance corporate governance frameworks, reinforcing compliance and transparency. Future research is recommended to examine these roles across sectors and international governance contexts to further inform best practices.