Other Committees | Deloitte US | Center for Corporate Governance

Other Committees

In addition to the audit committee, the compensation committee, and nominating/corporate governance committee round out the three standing committees of a public company’s board of directors.


Incentive Pay Practices Survey

In the recent economic and regulatory climate, many organizations have been regularly evaluating their incentive program design. Understanding competitive incentive pay practices can help shape decisions on effective design aspects.


Heads Up — SEC releases proposal on pay versus performance

The SEC issued a proposed rule, which would require a registrant to disclose the relationship between executive compensation actually paid and the financial performance of the registrant. The proposal raises a number of interesting questions and challenges.


Business succession planning

The volumes in this series focus on the many considerations for private companies as they plan for business succession.


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.


About the Center for Corporate Governance 

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


Governance, Risk and Compliance Services

Deloitte’s governance, risk and compliance (GRC) services help clients tackle the broad issues of corporate governance, enterprise risk management, and effective corporate compliance, while offering specialized assistance in key areas such as financial reporting, tax, information technology. 


Compensation Strategy Services

A clean-slate review of your compensation strategies and programs is critical to help ensure they remain aligned with your current business objectives


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Michael Kesner

Leader | National Compensation Practice


Maureen Bujno

Director, Center for Corporate Governance


Board diversity

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


Creating the board your company deserves

The board must be strategic about board structure and composition. The leading approach is to take a proactive, constructive stance.


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.