Compensation Strategies Group, Ltd.
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|Executive Comp Clawbacks: 2014 Proxy Disclosure Study (PDF)|
Feb. 3, 2015
"This study presents [an] analysis of the compensation recoupment or 'clawback' policies of 100 large public companies as disclosed between 2009 and 2013 in their year-end proxies.... While more and more clawback provisions are being added to compensation arrangements, it remains relatively uncommon to see them exercised. There have only been a few high profile cases in recent years. It is not clear whether this is due to a lack of enforcement (by choice or due to of the difficulties with enforcement by the company) or the absence of conduct that would trigger a clawback."
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