All Pay-for-Performance articles

  • Article

    SEC Rule on Pay-for-Performance Triggers Criticism on TSR Metric


    Image: The SEC’s proposed pay-for-performance rule would require companies to disclose the relationship between executive compensation and Total Shareholder Return. A simple and effective metric? Not everyone thinks so. “At first blush it’s intuitive: executives should win as shareholders win,” says Barry Sullivan of compensation consulting firm Semler Brossy. The ...

  • Article

    Latest Pay Disclosure: Bring on the Metrics, Break Out the Peers


    Image: Compensation committees and external reporting executives should brace for impact from the SEC’s newest addition to executive compensation disclosure: pay-for-performance rules. The detailed new disclosures (tagged in XBRL, no less) will be extensive, the consequences for executive pay unknown. “How useful is this information really going to be? To ...