Executive Compensation Considerations in the 2023 Reporting Season

Harvard Law School Forum on Corporate Governance

Brian V. Breheny Raquel Fox Joseph M. Yaffe

Partners Brian Breheny, Raquel Fox and Joseph Yaffe look closely at the recently adopted “Pay Versus Performance” disclosure requirements — amendments to SEC rules requiring registrants to disclose information about executive pay and company performance. They also highlight various other executive compensation considerations for 2023.