Compensation Disclosure:
Best Practices & Examples
October 2007
Executive compensation remains a top corporate governance priority for
corporations, investors and regulators. Yet standards and best practices for
disclosure, even with the new SEC disclosure requirements, are still evolving,
with no definitive best practices at this point.
In this still-evolving context, this study represents an early attempt to
evaluate the first wave ofcompensation reports in 2007. The study has two
goals: to propose best practices in compensation disclosure, and to stimulate
thought and discussion by providing concrete examples of these best practices
in action.
The best practices proposed in the first goal should be read in light of the
second one: not as an attempt at a final word, but rather as an invitation to
start a dialogue. We aim to foster discussion among three key groups –
corporate directors, executives, and investors – that will lead to the
eventual development of widely accepted standards.
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