Blog

Blog Post

Pay Ratio Preview: Top Five Takeaways from EM Surveys and Polling

Between our just-completed 2017 Executive Compensation Decision Support Survey and other market polling, we’ve picked up five key insights about how companies are preparing for the upcoming CEO pay ratio disclosure.

Blog Post

In Stock Compensation Accounting, Spreadsheets Are Falling Out of Favor

In the wake of a controversial Wall Street Journal article on the demise of spreadsheets, we look at how spreadsheets fare in equity compensation and the push toward more predictive modeling and process agility.

Blog Post

Financial Performance Assessment: The New ISS Pay-for-Performance Test

As predicted, ISS is broadening their quantitative test to include relative financial metrics. As much as TSR has come under fire as a metric, other metrics can often raise even more issues to manage.

Blog Post

Revisiting the Reporting Treatment of Retirement-Eligible Employees

Some companies have recently taken the stance that expense for retirement-eligible employees should be taken during the year before grant. Will this become a trend?

Blog Post

Equity Methods Tops Client Satisfaction Ratings in Stock Compensation Reporting for Four Consecutive Years

Group Five’s stock plan administration benchmarking report for 2017 is complete. And for the fourth year in a row, Equity Methods tops the list in client satisfaction.

Blog Post

Highlights from the 25th Annual NASPP Conference

Four of our professionals presented in six sessions at the Annual NASPP Conference in Washington, DC this past October. Topics covered include best practices in stock-based compensation reporting, CEO pay ratio, behavioral biases in goal-setting, and stock ownership.

Blog Post

What You Need to Know About the September 2017 SEC Pay Ratio Guidance

On September 21, 2017, the SEC released additional pay ratio guidance. The new guidance primarily reiterates and clarifies flexibility that the rule already allowed, with one substantial update. In this blog post, we go over the highlights of the interpretive guidance and updates to the Compliance and Disclosure Interpretations, and we discuss the ideas posed in the Department of Corporate Finance guidance regarding statistical sampling.

Blog Post

CEO Pay Ratio: Using Analytics to Complete Your Story

Having trouble conveying your CEO pay ratio to others, inside or outside your organization? Pay ratio analytics can tell the story behind the calculation.

Issue Brief

Compensation Moneyball Part III: Making Use of Analyst Data

In this sequel to “Compensation Moneyball, Part II: The Simulation of Performance Targets,” we incorporate analyst expectations into the performance award goal setting process.

Issue Brief

Hybrid Awards: The Next Generation of Performance-Based Equity

Performance awards that combine financial or operational metrics with TSR—commonly known as hybrid awards—continue to gain popularity due to their versatility. In this issue brief, we provide insight into how these awards can be structured, as well as how to make design decisions that reinforce your company’s business strategy.