Facing cyber threats
Oversight of cyber threats and of their management falls squarely within directors’ governance responsibilities.
Building a culture of continuous improvement
Building an effective continuous improvement culture requires more than executing process improvement projects to drive sustainable results over time.
CEO pay strategies report
This report by Equilar highlights various CEO compensation findings in 2013 such as median compensation, realizable pay and performance awards.
Compensation Committee Guide
This guide by Wachtell, Lipton, Rosen & Katz provides information to assist compensation committees to function effectively.
Heads Up — SEC issues final rule on pay ratio disclosure
This issue discusses the SEC’s recently issued final rule Pay Ratio Disclosure. Under the final rule, a registrant must annually disclose (1) the median of the annual total compensation of all its employees (excluding the individual that the SEC describes as the principal executive officer and that is referred to herein as the chief executive officer (CEO)), (2) the annual total compensation of its CEO, and (3) the ratio of the median of the annual total compensation of all its employees to the annual total compensation of its CEO. Registrants must adopt the final rule for their first fiscal year beginning on or after January 1, 2017.
For audit committees, a growing role in cybersecurity
Audit committees should be aware of cybersecurity trends, regulatory developments and major threats as the risks associated with intrusions can be severe.
Well-run boards take an ongoing approach to refreshment and develop succession practices to meet evolving needs related to board composition.