Mergers & Acquisitions

A New Season for Executive Compensation Disclosure

The following post was originally included as part of our recently published memorandum “Selected Issues for Boards of Directors in 2024”.

Executive compensation issues may not have been the predominant focus for boards of directors in 2023 given the enhanced attention to antitrust, diversity and climate reporting matters, among others. However, there have been several notable developments in executive compensation that boards should be mindful of in 2024. We discuss these developments below.

Pay Versus Performance Considerations for the 2024 Proxy Season

Now that the 2023 proxy season has come to an end, most companies have already complied with the Securities and Exchange Commission’s (the SEC) new rules requiring disclosure of various “pay versus performance” metrics in their annual proxy statements (the PVP Rules). We look back at the first PVP Rule disclosures to highlight trends and developments, all with an eye toward preparation for the upcoming 2024 proxy season.

To read the full post, please click here.

For a PDF of the full memorandum, please click here.

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