Tag Archives: compensation actually paid

Does the SEC’s New “Compensation Actually Paid” (“CAP”) Help Shareholders Accurately Assess Pay-For-Performance?

On April 29, 2015, the SEC released proposed rules on public company pay-for-performance disclosure mandated under the Dodd-Frank Act. Pay Governance has analyzed the proposed rules and the implications for our clients’ proxy disclosures and pay-for-performance explanations to investors. We are concerned about the validity of describing a company’s pay-for-performance alignment using the disclosure mandated under the SEC’s proposed rules, and its implications for Say on Pay votes. Continue reading

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