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Disclosure Lessons from the 2013 Proxy Season
The Conference Board 
Aug. 29, 2013
"The 2013 proxy season brought several kinds of changes to compensation proxy disclosure practices.... [C]ontinuing the strong trend from the 2012 proxy season and foreshadowing what we expect to see in 2014, many more companies provided more disclosure about the alignment of their pay with the company's performance, with many companies providing more information regarding peer group determinations and changes, as well as utilizing supplemental disclosures of 'realized' or 'realizable' pay to measure such alignment."
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