On the heels of a Securities and Exchange Commission report on companies’ disclosure of executive compensation details, RiskMetrics (formerly Institutional Shareholder Services) has published its own list of disclosure best practices.
The paper, “Proposed Best Practices in Executive Compensation Disclosure,” is an “early attempt to evaluate the 2007 compensation reports,” according to RiskMetrics. A related study, due out soon, will illustrate proposed best practices with specific examples from this year’s compensation reports.
