In the final installment of our series, we lay out key considerations in determining a disclosure strategy for pay vs. performance relationships.
In Part 2 of our series, we walk through six archetypes for disclosing pay vs. performance relationships under the SEC’s rule.
In the first of a three-part series, we review how to analyze pay vs. performance relationships and introduce some of the relationship types we’ve seen.
2022 Group Five Stock-Based Compensation Financial Reporting Benchmarking Results Plus Our Take on What’s Ahead in 2023
See Equity Methods’ results from the 2022 survey of plan sponsors and get our take on the issues that are top of mind for stock-based compensation.
Got a restatement where the incentive-based compensation is based on stock price or a TSR metric? Learn about a common approach for determining how much compensation to claw back.
Learn more about the SEC’s new clawback rule, including the challenges involved with quantifying the amounts to recoup.
One aspect of the new pay versus performance rule is valuing outstanding employee stock options to calculate CAP. But which model should you use, and how should you estimate the inputs? Walk through the options in this article.
Now that the SEC released the final pay versus performance rule, let’s look at the logic and mathematics behind the core disclosure table.
Find out what’s behind the market-wide spike in relative total shareholder return values, and what you can do to mitigate it in your awards.
Get our initial take on the SEC’s long-awaited pay versus performance disclosure rule, an overview of its key elements, and an action plan to execute now.