The question of how to provide context for their CEO pay ratio proxy disclosure has been one companies have been turning to as they near completion of their calculation work. Recently, an ISS position paper recommends companies include in their disclosure a comparison to peer group disclosures. We believe that focusing solely on placing the pay ratio in context for shareholders is likely at odds with the message companies want to communicate to their employees, which they’ve expressed to be their biggest challenge regarding the pay ratio.
Jim Kohler, Steve Seelig and Rich Luss
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