NACD Compensation Committee Advisory Council: Pay-for-Performance Communication
Compensation disclosures continue to grow in length, detail, and complexity – one study found that average CD&A length for large companies rose nearly 18% in recent years. At a recent meeting, delegates of NACD’s Compensation Committee Chair Advisory Council discussed approaches to pay-for-performance disclosures; this brief summarizes key takeaways from the meeting and includes an appendix analyzing examples of graphical pay-for-performance disclosure from companies including Cummins, Coca-Cola, Lowes, and Microsoft.