In April 2015, the SEC proposed rules that would have required registrants to disclose the relationship between executive compensation and the financial performance of the registrant. The SEC is now revisiting the proposal and reopening the comment period.
In 2015, the SEC proposed a rule that would have implemented certain provisions of the Dodd-Frank Act. The rule was never finalized.
Overview of 2015 proposal
Key concerns expressed on 2015 proposal
On January 27, 2022, the SEC reopened the comment period for this proposal, seeking incremental feedback.
In the new release, the Commission noted it is considering requirements to disclose the following measures of performance in addition to total shareholder return:
Select additional areas for feedback sought from 2022 comment period:
The SEC has posted a fact sheet outlining the background and next steps related to this proposal.
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