The Securities and Exchange Commission (SEC) on Thursday reopened the comment period for its pay versus performance rule, a long-dormant provision contained in the Dodd-Frank Act that was never implemented.

The proposed rule would require public companies to disclose information “reflecting the relationship between executive compensation actually paid by a company and the company’s financial performance,” according to an agency press release.

Aaron Nicodemus is the Editor-in-Chief of Compliance Week. He previously worked as a reporter for Bloomberg Law and as business editor at the Telegram & Gazette in Worcester, Mass. Email: aaron.nicodemus@complianceweek.com LinkedIn:...