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Event occurred on: 6-13-2023

Pay Vs. Performance: Lessons From Season 1

Time: 2:00 PM – 3:00 PM EST

Freshfields US Employee Benefits and Executive Compensation partner Nicole F. Foster will be speaking on the webcast “Pay Vs. Performance” for Compensation Standards.

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In August 2022, the SEC adopted final pay versus performance disclosure requirements—one of the most significant executive compensation disclosure changes in the past decade. Management teams, boards and advisors had to move quickly to understand the rule's prescriptive disclosure requirements, and companies devoted significant time and resources computing "compensation actually paid" for 2023 proxy statements.

In this webcast, panelists will review how companies approached pay-versus-performance disclosures in year one and how these new disclosures impacted shareholder engagements and voting outcomes in the 2023 proxy season.

Among other timely topics, this webcast will cover:

  • Challenges in the first year and approaches to interpretive questions
  • Common mistakes and misconceptions
  • Most frequently used company selected measures
  • Trends in the tabular list and relationship disclosures
  • Use and placement of supplemental disclosures
  • Recommendations for shareholder engagements and voting impact
  • Longer term impacts on compensation programs & disclosures


Event location


Freshfields speakers

Nicole F. Foster

Partner, Freshfields

See profile >