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Clifford Chance

Briefings

SEC Proposes to Require US Public Companies to Provide CEO Pay Ratio Disclosures

15 October 2013

The US Securities Exchange Commission has proposed amendments to Regulation S-K and Form 8-K that would require approximately 4,000 US public companies to disclose the ratio of annual compensation of its chief executive officer (CEO) to the median of annual employee compensation.  This proposal implements Section 953(b) of the US Dodd-Frank Wall Street Reform and Consumer Protection Act.  The public comment period on this proposal will be open until December 2, 2013.

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SEC Proposes to Require US Public Companies to Provide CEO Pay Ratio Disclosures

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