Resource Library Articles

Companies considering adjustments to in-flight performance share awards as a result of COVID-19 must consider accounting and disclosure implications of a modification to the awards. As a resource, we outlined some of the disclosure requirements, as well as formulas for incremental expense values for four major types of performance share modifications. Modifications to the goals […]

A new wave of innovation, centered on artificial intelligence, big data analytics, and the internet of things, is now intensifying the pace and magnitude of disruption.

Semler Brossy drives this important incentive pay conversation forward.

Many boards are expanding their succession management oversight to cover the next generation of talent.

While some have described the Covid-19 pandemic as a black swan event, in reality it should be treated as a “black elephant” — a cross between a black swan event and the elephant in the room.

For boards, the pandemic is a major opportunity to work with management to build a competitive advantage through human capital investment.

When to play offense or defense in executive compensation design - comparing approaches and identifying circumstances where each approach can work best to help newly public companies.

Whatever boards decide, they will want to be clear and transparent on any substantial departures from usual practice.

Boards can still work to ensure they position their companies as well as possible to enter FY2021.

Only by supporting all major stakeholders, through calibrated and balanced incentives, will companies achieve sustained success.

Environmental, social, and governance concerns continue amid heightened scrutiny of corporate behavior through the COVID-19 pandemic and protests over racism and police brutality. It's time to take the next step by incorporating ESG metrics into compensation plans.

Compensation Committees can start discussions about the principles to guide any adjustments, whether formulaic or discretionary.