Each year Equilar, the leader in executive compensation and corporate governance data, analyzes the proxies including the CD&A’s of the 100 largest US companies by revenues (i.e. the “Equilar 100”), and highlights trends in disclosure of perennial and emerging issues over the past five fiscal years.
DFIN provides independent “commentary” for the report, adding insight and advice to the numbers.
Key trends discussed in this year’s report include:
- The surging rate of ESG disclosures ahead of SEC regulations
- Board skills and diversity, and the new universal proxy rule
- Year one of Pay versus Performance (PvP)
- Planning points for 2024 proxy disclosure
- The appropriate role of design in this process
