December 23, 2013
Corp Fin’s Regulation S-K Study: Will Executive Pay Disclosures Be Reformed?
– Broc Romanek, CompensationStandards.com
I just blogged more fully about Corp Fin’s Reg S-K study that came out on Friday over on TheCorporateCounsel.net. From page 100, here is the excerpt from the study about how executive pay disclosures could be changed:
Executive compensation requirements. Although the requirements for executive compensation disclosure have been amended more often than any of the other disclosure requirements in Regulation S-K, executive compensation disclosure is sometimes pointed to by companies and practitioners as an area with lengthy, technical disclosure. The executive compensation disclosure requirements should be evaluated in light of these concerns and reviewed to confirm that the required information is useful to investors. The review could also evaluate whether further scaling is appropriate.