Resource Library Insights

Executive Compensation Roundtable Comment Letter

An excerpt from our comment letter responding to the Securities and Exchange Commission’s requests for comments on the Executive Compensation Disclosure Roundtable on June 26, 2025.

October 7, 2025

June 16, 2025 NYSE's Public Company Series: Board Structure and Composition

The Expanding Compensation Committee Mandate

The following chapter explores how and why compensation committees’ mandates are evolving, why the shift is so important, and the steps boards can take to make the most of their expanded role.

June 13, 2025 NACD Online

Expanding the Board’s Human Capital Skill Set

Attracting and retaining high-level talent is crucial for ensuring long-term organizational sustainability, resulting in human capital management (HCM) becoming a key area of board oversight.

2023 Say on Pay Reports

S&P 500 and Russell 3000 Failure Rate & Pay Vote Analysis

Say on Pay vote failure rate sits at lowest level since 2017.

January 19, 2024

October 27, 2023 Directors & Boards

Navigating Cybersecurity and Compensation

While cybersecurity is an untraditional risk, there are learnings and principles from the financial crisis that boards would be wise to reflect on and incorporate into a more robust and systematic approach to cybersecurity risk.

Emerging Issues

CAP is Fatally Flawed

Competitive pay benchmarking, incentive goal rigor analyses, and more traditional realizable pay analyses provide a more exhaustive set of tools to calibrate and assess pay and performance.

June 29, 2023

2023 Pay Versus Performance Report

S&P 500 and Russell 3000 company performance disclosure tracking

CAP to SCT ratios remain positively correlated with TSR over the reported period.

May 18, 2023

2022 Say on Pay Reports

S&P 500 and Russell 3000 Failure Rate & Pay Vote Analysis

Our year-end report recaps proxy voting results and trends for 2022.

January 12, 2023

Executive & Director Pay Design

2021 Equity Grant Practices at IPO

Addressing Equity Grant-related Issues

We analyzed 431 companies with an initial public offering (IPO) in calendar-year 2021 (excluding SPAC mergers). Here are our findings.

September 27, 2022

Implications of Elevated Shareholder Expectations

Vote results between the two indices have diverged due to a fractured governance landscape and differentiated expectations for “good” governance at large- and small-cap companies.

July 11, 2022

June 29, 2022 Directors & Boards

HCM Disclosure: A Strategic Opportunity

Human capital management (HCM) disclosure is evolving rapidly, and the proxy is quickly becoming the most prominent area for boards to tell their HCM story.