Securities Law Prof Blog

Editor: Eric C. Chaffee
Univ. of Toledo College of Law

Tuesday, October 9, 2007

SEC Staff Issues Report on Executive Compensation Disclosure

The SEC staff published a report discussing the principal themes that emerged from its initial review of the disclosure of 350 public companies for compliance with the Commission’s new and enhanced rules for executive compensation and related disclosure.  Two principal themes emerged from these reviews. First, companies should provide more focused disclosure of how and why they made specific executive compensation decisions. Second, the manner of presentation is important, and companies can use it to provide more direct, specific, clear and understandable executive compensation disclosure.

The staff’s reviews of the 350 companies are ongoing. Not less than 45 days after it completes each review, the staff will post the correspondence containing the comments and company responses to comments on the SEC’s EDGAR system.

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