The latest reporting, opinion and research on executive compensation. We don’t necessarily agree with it all, but we provide it here for consideration.
Week of December 15, 2014Week of
December 8, 2014
Financial measures are the most commonly used metrics in short term compensation programs, while TSR and capital efficiency ratios are most prevalent in long term plans, reports a newly released study from Arthur J. Gallagher & Co. Target goals increased 4% year-over-year in annual incentive programs. The authors conclude that while companies have been providing more detail around performance metrics, they still have much room for improvement. Read more
Equilar's "2015 Compensation & Governance Outlook Report" indicates that executive pay, director qualifications, shareholder activism, and company outreach will be the main topics of discussion in corporate governance and compensation for 2015. The study highlights examples of companies with exceptional disclosure of peer groups, pay for performance alignment, and director skills. Equilar reports that companies are also disclosing further details on shareholder engagement and the CEO to median pay ratio — a ratio that is required by Dodd-Frank but is not yet finalized by the SEC. Read more
Compensation Trends + Developments
Regulation, Legislation + Governance
From Critics + Commentators