Securities Law Prof Blog

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

Friday, December 21, 2007

SEC Announces Executive Compensation Disclosure

The SEC has launched "Executive Compensation Disclosure" that, it says, will enable investors to compare what 500 of the largest American companies are paying their top executives. The SEC is implementing its vision of XBRL interactive data to make disclosures more accessible to investors.  According to the SEC press release, "investors can quickly glimpse the total annual pay as well as dollar amounts for salary, bonus, stock, options and company perks. They can instantly compare those executive compensation figures with other companies by sorting according to industry or size."  It includes direct links to companies' proxy statements, including footnotes and the companies' explanation of their compensation decisions.

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