Resource Library Regulatory Landscape

Weighting to 50% from 33% and offered more detailed guidance for various topics including pay for performance disclosure and clawback provisions.

Agency backs plan to set minimum targets for composition of listed companies’ directors

This memorandum summarizes the Reopening Release and the changes made to the Proposed Rules and highlights some of the additional questions raised for comment.

Key compensation topics for 2023 include adherence to SEC Clawback and Pay vs. Performance guidelines in addition to equity award considerations amidst stock price volatility.

Significant proposed and final SEC rulemaking items from both the short-term agenda and long-term agenda are summarized.

The required information about climate-related risks also would include disclosure of a registrant’s greenhouse gas emissions.

This legislation would build on the Biden Administration’s push for major corporations to be more transparent in disclosing economic and social risks to investors, including climate-related risks.

For Proposed Clawback and Pay-for-Performance Rules: A Refresher

The duties imposed on compensation committees of publicly traded companies have evolved and grown over time.

Under the Tax Cuts and Jobs Act, rules governing executive pay have dramatically changed, prompting a possible need to review compensation.