All Executive Compensation articles – Page 3
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Blog
SEC Proposes Pay-Versus-Performance Disclosure Rule
The SEC has proposed a new pay-for-performance disclosure rule, requiring companies to report the relationship between compensation paid to named executive officers and the Total Shareholder Return of both the company and its peer group. The proposal marks the first time the Commission will require data tagging in the XBRL ...
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Blog
SEC Eyes ‘Pay for Performance’ Rules Next Week
The SEC will hold an open meeting April 29 to take action on pay-for-performance disclosure rules required by the Dodd-Frank Act. The Commission will consider rules stemming from Section 953 of Dodd-Frank, requiring public companies to disclose the relationship between executive pay and incentives with the financial performance of the ...
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Blog
ISS: CEO Pay Jumps 13 Percent Among Early Filers
The average compensation package for CEOs in the United States rose nearly 13 percent in 2014, driven by increasingly valuable pension plans, according to new research from Institutional Shareholder Services that analyzed early filers in the Russell 3000 index. Among firms that use equity compensation, the median grant date value ...
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Blog
Study: Companies Taking Own Action on Clawbacks
Even ahead of any new clawback rules mandated by Congress or the SEC, companies are moving ahead themselves to add clawback provisions to executive compensation arrangements—and are swallowing some added accounting and financial reporting complexity to do so. PwC recently analyzed 100 large public companies and found 40 percent of ...
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Blog
SEC Seeks New Disclosures When Directors Hedge Securities
A rule proposed by the Securities and Exchange Commission on Monday would require companies to disclose policies that allow directors and employees to hedge securities awarded as part of a compensation package. The intent is to inform shareholders if executives are permitted to purchase financial instruments that allow them to ...
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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,” ...
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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 ...
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Article
ISS Moving to Score Cards for Equity Plan Evaluations
Institutional Shareholder Services has proposed substantial changes to its voting policies on equity plans for the 2015 proxy season. Rather than assigning a pass or fail grade, ISS plans to implement a scorecard approach that weights various factors. The move addresses complaints that ISS takes a cookie-cutter approach to evaluating ...
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Blog
Companies Analyzed Pay-for-Performance, Didn’t Tell Shareholders
While nearly 60 percent of public companies have conducted an executive-pay-for-performance analysis, nearly two-thirds of them didn’t tell shareholders those results, according to new research from professional services firm Towers Watson. When asked why they did not discuss their pay-for-performance analysis, most said they are waiting for new SEC disclosure ...
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