TheCorporateCounsel.net

April 8, 2022

My Favorite TCE Article: “Best Practice” Disclosures for Your Compensation Discussion and Analysis

Over the course of this year, I have been taking a walk down memory lane and looking back on 15 years of contributing to CCRcorp publications. Since the beginning of my time with CCRCorp, I have been a contributor to The Corporate Executive newsletter, and now I serve as Senior Editor of that publication. The Corporate Executive newsletter is a very useful publication with a focus that differs somewhat from The Corporate Counsel newsletter. I always think of the The Corporate Executive and The Corporate Counsel as two publications that work together to provide coverage of the full range of topics that are of particular interest to lawyers, compensation professionals and executives.

While it is hard to tell because The Corporate Executive and The Corporate Counsel do not have bylines, I have written many articles that have been published in The Corporate Executive over the past 15 years. With so many pieces out there, it is difficult to pick just one as a favorite. But if I have to choose, I would say that the January-February 2008 issue of The Corporate Executive was my favorite project for the publication, because it involved developing “best practice” disclosures for Compensation Discussion and Analysis. You may recall that the SEC’s 2006 executive compensation disclosure rule changes (which I had worked on while at the SEC) were still relatively new, and by the time the 2008 proxy season rolled around, we had the benefit of the SEC’s observations on the first round of CD&A disclosures from the 2007 proxy season. The article that I wrote for The Corporate Executive surveyed issuer practices and the Staff guidance and presented model disclosures for key areas required by the rules. To this day, I still find that article useful as a reference and I think it represents the sort of practical advice that make both The Corporate Counsel and The Corporate Executive indispensable resources for those practicing in this area.

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