Transparency Criteria #56 for the proxy states: The proxy summary or CD&A executive summary includes a summary of key compensation practices and policies (what we do/don’t do, or list). As a long-time practitioner, it’s been interesting to see the phenomenal…

Since the SEC last overhauled its executive pay disclosure requirements in 2006, there’s been a slow and steady change in the ways that compensation matters have been disclosed in the proxy. One of those changes is the need for a…

At the present time, our set of transparency criteria doesn’t address the “statements in opposition” to shareholder proposals that companies include in their proxies after each shareholder proposal included in their proxy. In his recent “Shareholder Service Optimizer” article, long-time…