This handbook addresses Item 407 and compensation committee disclosure requirements, which have their greatest impact on the composition and operation of compensation committees, but also affect a company’s corporate governance and executive compensation disclosures.
While the disclosure requirements for a CD&A are much more flexible and dynamic than its predecessor, this valuable handbook gives insight through SEC staff interpretations as well as our editor’s analysis and guidance. Plus tons of sample disclosures!
Reflecting back on the past several proxy seasons, it’s evident that the required shareholder advisory vote on executive compensation has changed the strategies associated with executive compensation disclosure. Our editors shared their insights and analysis on this issue!