cd&a

The State of Engagement between U.S. Corporations and Shareholders

March 15, 2011 13:15

Editor’s Note: The following post comes to us from Jon Lukomnik of the Investor Responsibility Research Center Institute and Marc Goldstein of Institutional Shareholder Services, and is an abridged version of a study conducted by ISS for the IRRC Institute, which is available here. Study...

CD&A Template Will Help Issuers Improve Compensation Disclosure

February 15, 2011 14:11

Editor’s Note: The following post comes to us from Kurt Schacht, managing director of the Standards and Financial Market Integrity division of the CFA Institute, and relates to a template prepared by Mr. Schacht, Matthew Orsagh, and James Allen of the CFA Institute, which is available here. The...

Should Proxy Statements Affirmately Address Controversial Pay Practices?

January 31, 2011 17:19

We now have our first failed say-on-pay proposal for this proxy season.  Discussed below, this failure raises the issue of whether companies should affirmatively disclose controversial pay practices or compensation issues within their proxy...

Say-on-Pay Frequency: Issues to Consider

January 17, 2011 19:47

Issuers who hold their annual shareholders meeting after January 21, 2011, will have to implement say-on-pay as part of their proxy process.  At this first annual meeting, shareholders must also decide on the frequency of the say-on-pay vote, such frequency also becoming known...

New Compensation and Corporate Governance Rules: Internal Pay Equity Disclosure (Post 4 of 8)

September 12, 2010 20:07

Addressing the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (the "Act"), I previously discussed clawbacks (Post 1 of 8), say-on-pay voting requirements and a new prohibition on certain votes from brokers (Post 2 of 8), and new disclosure and shareholder...