Gender Pay Equity: 15 Questions and Answers for You and Your Compensation Committee
By popular demand—from attendees, that is—here’s an FAQ on gender pay equity following up our discussion at the 2018 WorldatWork Total Rewards conference.
CEO Pay Ratio: An Update from the Field
In this blog post, we report on our preliminary experience in developing CEO pay ratio calculations since the SEC’s release of the final rule in August 2015. We share some of the surprises we encountered, along with best practices as the FY 2017 go-live date approaches.
CEO Pay Ratio Year 2: Retain or Revisit the Median Employee?
The pay ratio rule is still with us. Here are the most material methodology decisions the majority of companies will face in the second year of disclosure.
The SEC Reopened Comments to the Dodd-Frank Pay Ratio Rule. Here’s What the Public Said.
On February 6, the SEC reopened the CEO pay ratio rule for a second comment cycle. The new comment period was open for 45 days, and the results were quite different from what most expected. We reviewed each comment letter and summarize the main trends here.
Our 10 Favorite Charts from 2017 Proxies
With preparation for 2018 proxies underway, we revisit 2017 proxies to highlight our favorite examples of using visualization to tell a clear and insightful CD&A story.
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.
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.
Disclosing PvP Relationships, Part 3: Decision Criteria
In the final installment of our series, we lay out key considerations in determining a disclosure strategy for pay vs. performance relationships.
June 2018 Webcast Survey Results: Effects of Regulation, Taxes, and Activism on Compensation
We asked 227 people for their thoughts on tax reform, the IRS 162(m) revision, ASU 2016-09’s effect on tax withholding, performance metrics, and pay equity.
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.