Perspective: Executive compensation disclosure in Europe

The push for enhanced compensation disclosure in the United States is also occurring in Europe, where shareholders are demanding more information on executive pay levels, compensation designs, and performance assessments. This Perspective examines the European Union (EU) Commission recommendations on disclosure, current practices across Europe, likely changes, and steps for becoming disclosure-ready. Though the EU Commission recommendations are nonbinding, their implementation could spread in response to revised US disclosure rules and European shareholders' sharper focus on executive pay.  (Perspective, 5 Dec 2007, 8 pages)

• Full Perspective (PDF)

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