"2021 CEO Pay Ratio Disclosure – New Considerations and Expectations" from Compensation Advisory Partners outlines key decision points for this year's CEO pay ratio disclosure with an emphasis on aspects of the disclosure that are likely to require more analysis and judgment, and that reflect a change from the norm, based on COVID-prompted workforce and pay implications that many companies encountered. Among the key takeaways: the firm expects to see a significant increase in supplemental pay ratio disclosures, which historically (pre-pandemic) have been limited to infrequent "one-time" events that companies determined warranted additional explanation.
Public company members interested in receiving a weekly compilation of sample CEO pay ratio disclosures and associated COVID-19 disclosures based on current annual meeting proxy statements, which are being distributed weekly to our CEO Pay Ratio/Covid Disclosure working group members, may email Randi at rmorrison@societycorpgov.org.
See our recent reports: "Pay Ratio Disclosure Benchmarking" and "CEO Pay Ratio: COVID Challenges" and additional resources on our Pay Ratio page. This post first appeared in the weekly Society Alert!