After years of sitting on the shelf, the pay vs. performance rule mandated by the Dodd-Frank Act was adopted by the Securities and Exchange Commission (SEC) on Thursday. The SEC reopened comment on ...

The Securities and Exchange Commission on Thursday finalized a rule requiring companies to disclose information reflecting the relationship between executive compensation and financial performance.

The Securities and Exchange Commission reopened the comment period for its pay versus performance rule, a long-dormant provision contained in the Dodd-Frank Act that was never implemented.

Regulatory background and key technical elements of the SEC’s Pay vs. Performance rule Overview of key components and structure of the new PvP disclosures Using PvP disclosures to measure incentive ...