Complex sentence: In 2002, large institutional investor TIAA-CREF began lobbying corporations in which it owned shares to begin expensing options, non-binding shareholder resolutions calling for it became more frequent at corporations' annual shareholder meetings.
Split into simpler sentences: In 2002, large institutional investor TIAA-CREF began lobbying corporations in which it owned shares to begin expensing options. Non-binding shareholder resolutions calling for it became more frequent at corporations' annual shareholder meetings.