To the Point - SEC requires disclosures about the relationship between executive pay and financial performance


Our publication summarizes the final amendments to Regulation S-K the SEC adopted to require registrants to provide a table in their proxy and information statements that discloses the relationship between their executive compensation and financial performance for their five most recently completed fiscal years. Registrants must begin providing the disclosures in proxy and information statements that are required to include executive compensation information for fiscal years ending on or after 16 December 2022, meaning in early 2023 for calendar-year companies.

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