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Pay vs. Performance Disclosure Issues for Your Upcoming Proxy
Winston & Strawn LLPLink to more items from this source
Sept. 17, 2015

"Companies/Committees that don't currently use relative TSR as a metric in executive pay will have two options. One is to switch to TSR as a performance measure, despite its many flaws. The other is to explain in the Compensation Disclosure & Analysis section why the performance metric the Committee uses to determine executive pay is better.... [It] may be a challenge to get proxy statement readers to continue reading the Committee's explanation of the unique performance measures it actually uses. (Charts will be preferable to text.)"

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