SEC’s Pay Versus Performance – 2023 Early Impressions

Pay vs performance 2023

SEC’s Pay Versus Performance – 2023 Early Impressions As we head into March and the start of proxy season, the SEC’s newly required Pay Versus Performance disclosures are front of mind for many that deal with compensation and corporate governance. The Commission just recently released some *timely* clarifications on their rules, called Compliance & Disclosure […]

North America ‘enthusiasm gap’ about ESG’s

ESG and Zayla

North American ‘Enthusiasm Gap’ About ESG’s According to an Oxford and Protiviti survey conducted over the second quarter, North American business leaders lag leaders from other countries in their views on the importance of ESG (Environment, Social, Governance) on business success over the next decade.  While recent assessments of ESG in executive pay have found a range of practices […]

SEC Executive Compensation Clawback Rules

Clawback 2022

SEC Compensation Clawback Rules It took 12 years post Dodd Frank and a 3-2 political party divided vote, but the SEC has finally adopted new clawback rules. Here is an early summary, and for those that love the details, see the full release below.  Full Rules Release Summary: Recovery of Erroneous and Excessive Executive Compensation […]