Pay Equity FAQ Booklet
Pay equity is a critical component of any diversity, equity, and inclusion (DEI) platform. We spent the greater part of a year composing a detailed pay equity booklet capturing common questions and sharing our perspectives, with an expected publication date of September 2021. If you’d like to request access once the FAQ booklet is published, please request it here.
The Proxy Advisor Balance of Power May Be Shifting
We unpack the SEC’s clarification that proxy advisors engage in proxy solicitation, as well as the implications this has for executive compensation.
Lessons From Year One Human Capital Management Disclosures
We’re collected and analyzed the human capital management 10-K disclosures from the S&P 500 to distill takeaways, trends, and best practices. View the digital issue brief today!
Why Your TSR Award Value Is Unexpectedly High—and What You Can Do About It
Why is the fair value of your TSR award so high? In this article, we go over three of the most common reasons—and what you can do about them.
Effective ESPPs: Mastering the Design, Implementation, and Accounting
In this webcast, we cover the choices and tradeoffs to make in the ESPP design process in addition to the myriad financial reporting challenges and how to proactively manage them.
The 5 Ingredients of a Successful Pay Equity Study
More HR leaders and senior executives are assessing compensation practices and the state of internal pay equity in their organizations. In this webcast, we walk through the key elements of a successful pay equity analysis.
Equity Compensation in Cost Sharing Arrangements: The Altera Supreme Court Case
Last year, a high court ruling on a 2003 case affirmed that stock-based compensation must be included in cost sharing arrangements. Learn more about the case history and the implications of this decision.
How the SEC’s SPAC Guidance Affects Warrants
As special purpose acquisition companies extended their hot streak this year, the SEC released a statement on the accounting for warrants issued in these deals that effectively changed the investing landscape overnight. Here we provide an overview of SPACs, the guidance issued by the SEC, and considerations for the liability accounting model.
Clawbacks: Challenges, Pitfalls, and Trends
Our article in the Corporate Governance Advisor discusses how clawbacks can introduce accounting and legal risk if designed or activated incorrectly and offers a practical checklist on clawback implementation.
Bold Predictions for Equity and Executive Compensation in the Next Four Years
From our crystal ball, here are 17 bold predictions of soon-to-appear changes in equity compensation and the broader corporate governance landscape.