Det amerikanske finanstilsyn, SEC, har netop vedtaget nye oplysningskrav, hvorefter amerikanske børsnoterede selskaber fremover skal oplyse om sammenhæng mellem topchefens samlede løn og selskabets performance, sammenholdt med resultater i peer group selskabet. Det hele skal oplyses i en samlet tabel. SEC skriver:
“The proposed rule would require a company to disclose executive pay and performance information for itself and companies in a peer group in a table and to tag the information in an interactive data format. A company would be required to disclose executive compensation actually paid for its principal executive officer using the amount already disclosed in the summary compensation table required in the proxy statement, making adjustments to the amounts included for pensions and equity awards.
The amount disclosed for the remaining executive officers would be the average compensation actually paid to those executives. As the measure of performance, a company would also be required to report its total shareholder return (TSR) and the TSR of companies in a peer group.”
