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SEC's proposed 'compensation discussion and analysis'

  • SEC (US Securities and Exchange Commission) (dark gray) Image

07 Apr 2006

In January 2006, the US Securities and Exchange Commission published a (PDF 550k).

At the heart of the proposals is a new reporting section called Compensation Discussion and Analysis, which would provide narrative disclosure of a company's policies and decisions regarding its compensation of named executive officers. Required disclosures would include total compensation, the processes for setting compensation, the role of executive officers in setting compensation, and the role and identify of compensation consultants. Comment deadline is 10 April 2006. At an executive compensation conference earlier this week, John W. White, the new Director of the SEC's Division of Corporation Finance, presented some views about the proposed rules in a presentation titled (PDF 68k). Mr. White also comments more generally on disclosure controls and procedures.

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