The Society for Corporate Governance provides comments on the U.S. Securities and Exchange Commission’s (the “SEC” or “Commission”) Reopening of Comment Period (“Reopening Release”) for the Notice of Proposed Rulemaking (the “Proposed Rules”) that amends the Commission’s disclosure rules to require a description of how executive compensation actually paid by an issuer related to the financial performance of that company pursuant to Section 953(a) of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the “Dodd-Frank Act”).