All CD&A articles

  • Executive Compensation

    Investors don’t mind non-GAAP in CD&A; they want clarity


    Lack of clarity in how companies use non-GAAP measures to calculate executive compensation prompted investors to petition the SEC for change.

  • Article

    The Ever-Growing CD&A Disclosure Battles


    Image: Proxy season may be winding down now, but expect a long summer of debate about disclosure of executive pay. This week Compliance Week offers a trio of articles about compensation, starting with all the new pressures on Compensation Discussion & Analysis. “There is still a bit of a push-pull, ...

  • Article

    Focus on Equity Pay Plans This Proxy Season


    Image: Worry over say-on-pay votes is out this proxy season; all the cool kids will be stressing over equity compensation plans instead. Proxy advisory firms are promising new levels of scrutiny for equity plans. “Companies have to be flexible because there are so many more moving parts to the methodology,” ...

  • Article

    Making CD&A Disclosure Meaningful


    As compensation committees and securities lawyers gear up for the 2015 proxy season, honing a useful Compensation Discussion & Analysis will be a big part of filing the proxy statement. What are the latest trends in CD&A disclosure? Telling investors how their input has been incorporated into pay decisions, and ...