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RECENT PUBLICATIONS

Thoughtful Pay Alerts

Equity Utilization in the Bay Area Tech 120

February 16, 2017

Our latest Thoughtful Pay Alert examines the use of equity by the companies in the Bay Area Tech 120 during 2016 from a variety of perspectives.

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“Say on Pay” at the Bay Area Tech 120 – A Look at 2016

February 15, 2017

ISS has updated its "burn rate" tables, which influence its voting recommendations on equity plan proposals, for 2017. Our latest Thoughtful Pay Alert highlights these updates, which provide notable changes in the burn rate levels for technology and life sciences companies.

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ISS Updates Burn Rate Tables for 2017 Proxy Season

January 6, 2017

ISS has updated its "burn rate" tables, which influence its voting recommendations on equity plan proposals, for 2017. Our latest Thoughtful Pay Alert highlights these updates, which provide notable changes in the burn rate levels for technology and life sciences companies.

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Software Company Peers – The Top Comparators

December 22, 2016

Recently, Compensia looked at the use of peer groups by companies in the software sector. Our findings are summarized in our latest Thoughtful Pay Alert.

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Market Stock Unit Practices in the Technology Sector

December 12, 2016

Compensia has surveyed the use of market stock unit (“MSU”) awards at public companies in the technology sector. Our findings are summarized in our latest Thoughtful Pay Alert.

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Employee Stock Plan Proposals at the Tech 120

December 1, 2016

We’ve compiled the results on the employee stock plan proposals submitted for shareholder action by the Tech 120 during the 2016 proxy season. Here’s our summary of the proposals and the voting results from these proposals.

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Thoughtful Disclosure Alerts

SEC Staff Issues Guidance on CEO Pay Ratio Disclosure Rules

October 28, 2016

Recently-published guidance by the SEC Staff addresses several significant compliance issues for the new CEO pay ratio disclosure requirement, which goes into effect in 2017.

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Disclosing Personal Security Arrangements

July 6, 2016

Another important item in the disclosure of executive perquisites is the treatment of the personal security arrangements for corporate executives. Our latest Thoughtful Disclosure Alert looks at the requirements for disclosing personal security arrangements and provides a model disclosure example.

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Disclosing Personal Aircraft Use

January 13, 2016

One of the more challenging issues that arises in the disclosure of executive perquisites is the treatment of the personal use of corporate aircraft. Our inaugural Thoughtful Disclosure Alert looks at the requirements for disclosing personal aircraft use and provides a model disclosure example.

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Other Publications

The Executive Compensation Provisions of the Dodd-Frank Act by Compensia Principal, Mark Borges

The reform act provides for say-on-pay and say-on-golden-parachute shareholder advisory votes and enhanced independence for compensation committees and their advisers. It also requires new disclosures relating executive compensation to corporate performance and to median employee compensation, mandates clawbacks, and directs regulators to craft rules prohibiting incentive pay arrangements that create excessive risks for financial institutions. The act becomes effective in stages, starting in 2011.

(from the January 5, 2011 issue of The Review of Securities and Commodities Regulation)

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The TARP Executive Compensation Standards – A Sign of Things to Come? by Compensia Principal, Mark Borges

Executive compensation guidance for TARP participants issued by Treasury in June to implement congressional acts expands the number of covered employees, imposes stricter limits on certain compensation payments, and adds new corporate governance requirements. Compensia Principal, Mark Borges , reviews these developments and suggests that certain of them are likely to become general practice in the corporate community.

(from the September 9, 2009 issue of The Review of Securities and Commodities Regulation)

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SEC Executive Compensation Disclosure Rules by Compensia Principal, Mark Borges

Under the SEC's executive compensation disclosure rules, public companies must provide detailed information in their annual proxy statements about their executive pay practices and decisions. Executive compensation expert Mark Borges outlines the implications of the rules and explains the requirements for preparing a Compensation Discussion and Analysis, Summary Compensation Table, and their related disclosures.

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