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Latest Developments

SEC Issues Guidance on CEO Pay Ratio
Sep 27,2017

On September 21, 2017, the SEC issued several new pieces of guidance on calculating the CEO pay ratio, including an interpretive release, detailed guidance from the Division of Corporation Finance, and updated CDIs.

SEC Issues Guidance on Pay Ratio Disclosure
Sep 26,2017

A summary of the SEC's newly issued guidance on the CEO pay ratio disclosure, with easy-to-read bulleted lists.

Pay Ratio Clarifications: SEC Adopts New Guidance
Sep 26,2017

Summary of the SEC's newly issued guidance on the CEO pay ratio, with bulleted lists and table comparing the Staff's hypothetical scenarios.

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CEO Pay Ratio 2020: The Most Challenging Calculation to Date?
Jun 04,2020
Jennifer Namazi

Find out why 2020's CEO pay ratio calculation may be the most challenging one to date.

A CEO Pay Ratio of Over 40,000 to 1!
May 14,2019
Barbara Baksa

Can you guess which company has a CEO pay ratio of more than 40,000 to 1? Plus, the runner up, and three companies with a ratio of 0 to 1.

CEO Pay Ratio Year 2: Investors Chime In
Jan 10,2019
Jennifer Namazi

A letter to Fortune 500 company compensation committees from institutional investors requests additional pay practice disclosures. ​

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Webcasts

Hot Topics in Equity Compensation
Jan 16,2019

Kick off the new year in the know!

The Trump Administration and Compensation
Jun 13,2017

How the New Administration Seeks to Change the Rules

Dodd-Frank 5 Years On – The Adventure Continues
Jan 20,2016

Where we have been, where we are, and what is still to come.

Podcasts

#48: The CEO Pay Ratio
Mar 28,2017

Surveys & Studies

Quick Survey: CEO Pay Ratio
Aug 25,2017

Results from the NASPP's quick survey on practices with respect to calculating the CEO pay ratio, including defining compensation, statistical sampling, determination date, cost of living adjustments, and other policies.

2017 Trends and Developments in Executive Compensation
May 31,2017

This survey provides an overview of the current environment and signals the direction in which companies are moving with respect to executive compensation and corporate governance practices. This survey features responses from 118 companies across a diverse range of industries, covering topics such as annual and long-term incentive plan designs, Say on Pay, the CEO pay ratio, and more.

Regulations & Statutes

Release No. 33-10415: Commission Guidance on Pay Ratio Disclosure
Sep 21,2017

The Securities and Exchange Commission is publishing interpretive guidance to assist registrants in preparation of their pay ratio disclosures required by Item 402(u) of Regulation S-K.

SEC Release Nos. 33-9877, 34-75610: Pay Ratio Disclosure
Aug 05,2015

Final rules amending Item 402 of Regulation S-K to require public companies to disclosure the ratio of CEO pay to median employee pay, as required under Section 953(b) of the Dodd-Frank Act.

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