The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu The leading online blog in the fields of corporate governance and financial regulation. Fri, 03 Apr 2026 11:32:39 +0000 en-US hourly 1 https://wordpress.org/?v=6.5.8 https://corpgov.law.harvard.edu/wp-content/uploads/2024/02/cropped-photography-4-e1706898544564-1-32x32.png Rethinking Compensation Disclosure – The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu 32 32 Rethinking Compensation Disclosure https://corpgov.law.harvard.edu/2026/02/05/rethinking-compensation-disclosure/?utm_source=rss&utm_medium=rss&utm_campaign=rethinking-compensation-disclosure https://corpgov.law.harvard.edu/2026/02/05/rethinking-compensation-disclosure/#respond Thu, 05 Feb 2026 12:30:49 +0000 https://corpgov.law.harvard.edu/?p=179027?d=20260204225609EST Posted by Michael Albano, Julia Petty, and Amanda Toy, Cleary Gottlieb Steen & Hamilton LLP, on Thursday, February 5, 2026
Editor's Note:

Michael J. Albano, Julia Petty, and Amanda K. Toy are Partners at Cleary Gottlieb Steen & Hamilton LLP. This post is based on a Cleary Gottlieb memorandum by Mr. Albano, Ms. Petty, Ms. Toy, Julia Rozenblit, and Gretchen Dougherty.

A number of changes to executive compensation disclosure may occur in 2026, reflecting potential Securities and Exchange Commission (SEC) rulemaking previewed during a July 2025 roundtable discussion as well as separate updates to guidance from ISS and Glass Lewis.

Executive Compensation Roundtable: SEC Signals Potential Future Changes to Compensation Disclosure Rules

On June 26, 2025, the SEC hosted an Executive Compensation Roundtable[1] (the Roundtable) to conduct a retrospective review of its executive compensation disclosure rules. Roundtable panelists included representatives from public companies, investors, compensation advisors and other experts in the field. The discussion focused on the question of whether the current disclosure regime accomplishes its intended goal of providing investors with material information related to executive compensation.

The SEC has stated that the Roundtable is an initial step in its review of the existing executive compensation disclosure framework, and the Staff has solicited public comment on the disclosure requirements.[2]

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