Executive Compensation Disclosure Rules
5 Summarize the executive compensation disclosure rules and the reasons why they have been established.
Disclosure of executive compensation components and engagement of shareholder opinion set executive compensation practices apart from compensating other employee groups. Two laws, in particular, are responsible for these requirements: Securities and Exchange Act of 1934 and the Wall Street Reform and Consumer Protection Act of 2010 (Dodd-Frank Act).
Securities and Exchange Act of 1934
Companies that sell and exchange securities (e.g., company stocks and bonds) on public stock exchanges are required to file a wide variety of information with the Securities and Exchange Commission (SEC), including executive ...
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