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White papers

Executive compensation disclosure handbook

Apr 13, 2023
Sponsored by
Donnelley Financial Solutions (DFIN)

Donnelley Financial Solutions (DFIN)

This updated handbook from DFIN provides a practical guide for public companies navigating 

  • the SEC’s compensation disclosure rules
  • anticipated rulemaking mandated by the Dodd-Frank, Wall Street Reform and Consumer Protection Act (Dodd-Frank) 
  • other regulatory requirements
  • the views of proxy advisory firms

It also offers practical advice to help companies produce understandable disclosures that thoughtfully tell their stories about executive compensation.

It includes:

  • Checklists of common best practice elements observed in CD&As, and emerging ones
  • Analysis of risks related to compensation for all employees
  • Pay ratio disclosure insights, including how a company should identify its 'median employee'
  • How to handle recovery of erroneously awarded compensation

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