Center for Corporate Governance | Deloitte US

Center for Corporate Governance

The Deloitte LLP Center for Corporate Governance supports executives, boards of directors, and others active in governance by providing them with resources pertaining to current boardroom issues and governance trends.


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.


Board refreshment

Well-run boards take an ongoing approach to refreshment and develop succession practices to meet evolving needs related to board composition.


Board members: Think like an activist investor

Board members shouldn’t wait for activists to make moves. They should prepare themselves by thinking like an activist.


About the Center for Corporate Governance 

The center orchestrates dialogue, knowledge-sharing, and thought leadership on governance issues.


DTTL Global Center for Corporate Governance

The Global Center collaborates with Deloitte member firms to promote dialogue and activity on the critical topic of corporate governance and its impact on corporations and their boards, investors, and others.


Global governance centers site selector

Visit all 40 member firm governance centers from around the globe.

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Deborah DeHaas

Vice Chairman | Deloitte LLP


Heads Up — SEC proposes rule on "clawback" policies

This issue discusses SEC Proposed Rule Release No. 33-9861, Listing Standards for Recovery of Erroneously Awarded Compensation, which is aimed at ensuring that executives do not receive “excess compensation” if the financial results on which previous awards of compensation were based are subsequently restated because of material noncompliance with financial reporting requirements. The newsletter highlights key provisions of the proposed rule and their potential accounting and tax consequences to help companies better understand the proposal and determine how (or whether) to comment on it.


Building world-class ethics and compliance programs

What separates a “good” ethics and compliance program from a “great” one? In our experience, there are five key differentiators.


Board diversity

Knowledge of personality can help a board achieve diversity of thought.