Blogs

Wachtell Lipton's "Compensation Season 2021" outlines likely compensation-related focus areas for 2021, including several that address or impact proxy statement disclosure. To learn more about these key topics, see our recent reports:

• Use of discretion: "Incentive Pay Discretion Framework & Considerations" | "Executive Pay for Performance Discretion" | "CD&A Disclosure: Use of Discretion" | "Discretionary Pay Adjustments: Start Preparing Now"
• Proxy statement disclosure: "2021 Proxy Season: Compensation-Related Disclosure" and "COVID-19-Adjusted Pay: Say-on-Pay Success Tips" | "CEO Pay Ratio: COVID-19 Style" | "Proxy Statement CD&A: COVID-19 Style" | "ISS Gives Guidance on COVID-19 Pay Proxy Disclosure" | "ISS Corporate Offers Incentive Comp Frameworks" | "Glass Lewis Speaks! Proxy Disclosure Guidance"
• ESG metrics: "Executive Pay: Benchmarking ESG Metrics" | "Incorporating ESG Metrics into Incentive Pay Plans" and "ESG Incentive Metrics by Industry" (including the additional related write-ups and associated resources noted in that latter report)
• Proxy advisor policies: "ISS Compensation Policies 2021: FAQs" | "ISS Releases 2021 Policies" | "Glass Lewis: 2021 Proxy Season Policy Guidelines"