Debevoise & Plimpton’s “2025 Executive Compensation Reminders for Public Companies” suggests considerations (inclusive of proxy advisor and institutional investor perspectives) and action items for companies in relation to numerous hot topics including—among other things—executive and director perk disclosure and varying tax implications, ESG-related incentive plan metrics and goals, incentive pay non-GAAP adjustments, option grant timing policies and procedures, clawback policies, and noncompetes.
KPMG’s “On the 2025 compensation committee agenda” highlights five topics for compensation committee focus based on the firm’s interactions with directors and executives, including human capital management oversight and alignment of environmental and social pay metrics with the company’s strategy.
“2025 Compensation Season: What Public Companies and Their Compensation Committees Should Keep in Mind Heading Into the New Year” from Simpson Thacher discusses new compensation-related disclosure obligations and proxy advisor policy updates and highlights numerous other areas of regulatory and shareholder scrutiny, including the compensation committee’s pay-setting processes and practices, the forthcoming expansion of “covered employees” under IRC Section 162(m), and executive security-related disclosure.