Analysis: SEC Adopts Expanded Governance and Executive Compensation Disclosure


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Compensation Policies and Risk. The new rules require disclosure of compensation policies and practices covering all employees (not just executives) if the risks arising from such policies and practices “are reasonably likely to have a material adverse effect on the company.” This is a higher standard than the “may have a material effect on the company” standard in the proposed rule. This disclosure will be separate from the CD&A.

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