This requirement would be phased-in for smaller reporting companies, so that they would not be required to comply with the tagging requirement until the third annual filing in which the pay-versus-performance disclosure is provided
The rules will also encourage more transparency and accountability from companies about directors' pay, and shareholders will have the right to know how much a company's directors are paid. They will also be able to influence this, which the Q&A said “will guarantee a stronger link between pay and performance.”
GREAT NEWS TODAY... The US Securities and Exchange Commission has voted today to move forward in mandating the use of Inline XBRL for US public company financial statement disclosure. See below story blogged on December 28, 2016 in which we discussed the possibility of the US SEC taking...
According to a recent CFO Magazine story - for example, management accountants - the gender pay gap Is rapidly closing
Where does “diversity” and “inclusion” play in human capital disclosure as well as “gender pay” and “pay ratio” disclosures?
This also includes human capital data disclosure by companies including gender pay and pay ratio data including composition of boards of directors.
Federal, state and municipal government entities spend trillions of dollars to pay for the military, schools, public works, libraries, roads, health services, public safety and government building
Over the long term, 92% of respondents believe that ESG issues — ranging from climate change to diversity to board effectiveness — have real and quantifiable impact. 81% of respondents say they now pay closer attention to non-financial disclosures as a result of recent compliance revelations of ESG expectations