Dialogue

The latest reporting, opinion and research on executive compensation. We don’t necessarily agree with it all, but we provide it here for consideration.

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Week of
November 17, 2014

Quick Picks

Compliance and Communication Needed In Compensation Disclosure, Speakers Say | Bloomberg BNA | November 24, 2014

Increased content and a wider audience that now includes investors, shareholders, and the media, in addition to regulators, has made writing the Compensation Discussion and Analysis ("CD&A") portion of proxies more complicated, reports Susan Bokermann from Bloomberg magazine. Companies are increasingly incorporating in-depth discussions of both engagement actions and pay decisions into the CD&A while also utilizing summary compensation table alternatives and graphical representations of pay. As the difficulty in constructing the CD&A increases, the Compensation Committee must work more diligently to make sure the message of the CD&A is clear and that it addresses concerns from regulators and shareholders alike. Read more

Proxy Season 2015: Meeting the Challenge | IR Magazine (subscription required) | November 17, 2014

Executives and corporate governance experts surveyed by IR Magazine foresee increased focus on issues such as dealing with activist investors, board member diversity and qualification, and proxy advisor impact for the 2015 proxy season. Executive compensation is likely to be another major topic; ISS's annual survey indicates there may be increased focus on pay magnitude and methods for determining pay. Boards of Directors and executive teams are getting ahead of these issues in order to promote more effective shareholder engagement during 2015. Read more

Compensation Trends + Developments

Regulation, Legislation + Governance

From Critics + Commentators