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. Sat, 02 May 2026 11:30:00 +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 How the C-Suite Is Evolving: NEO Titles and Compensation at US Public Companies – The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu 32 32 How the C-Suite Is Evolving: NEO Titles and Compensation at US Public Companies https://corpgov.law.harvard.edu/2026/04/02/how-the-c-suite-is-evolving-neo-titles-and-compensation-at-us-public-companies/?utm_source=rss&utm_medium=rss&utm_campaign=how-the-c-suite-is-evolving-neo-titles-and-compensation-at-us-public-companies https://corpgov.law.harvard.edu/2026/04/02/how-the-c-suite-is-evolving-neo-titles-and-compensation-at-us-public-companies/#respond Thu, 02 Apr 2026 11:32:32 +0000 https://corpgov.law.harvard.edu/?p=179930?d=20260401145741EDT Posted by Matteo Tonello, The Conference Board, Inc., on Thursday, April 2, 2026
Editor's Note:

Matteo Tonello is the Head of Benchmarking and Analytics at The Conference Board, Inc. This post is based on a Conference Board report developed in partnership with ESGAUGE, FW Cook, and Ropes & Gray and co-authored by Paul Hodgson, Senior Advisor, ESGAUGE, Ariane Marchis-Mouren, Senior Researcher, Corporate Governance at The Conference Board, and Andrew Jones, Principal Researcher, Governance & Sustainability Center at The Conference Board.

This report examines how the composition, compensation, and sectoral profile of named executive officers (NEOs) at US public companies have evolved since 2021, drawing on Russell 3000 and S&P 500 disclosure data to illuminate shifting C-Suite priorities and pay dynamics.

Trusted Insights for What’s Ahead®

  • Beyond the CEO and chief financial officer (CFO), business unit heads are the most prevalent NEO roles—although their prevalence has notably declined since 2021.
  • Chief legal officers (CLOs) and equivalents are a prevalent NEO role and recorded the largest absolute increase between 2021 and 2025.
  • CLOs, chief technology officers (CTOs), chief human resources officers (CHROs), and chief commercial officers (CCOs) are all increasing in prevalence as NEOs—reflecting increased corporate emphasis on enterprise risk, technology, talent, and revenue.
  • While mandates such as data, cybersecurity, and sustainability are increasingly strategic priorities, they are not consistently reflected as standalone NEO titles, suggesting these responsibilities are often embedded within broader executive roles.
  • Reported median NEO compensation rose again in 2025, with faster growth in the Russell 3000 than in the S&P 500 and strong increases for roles such as CHRO and CLO.
  • Men continue to earn more than women across the broader NEO population—with some notable exceptions—largely reflecting differences in role distribution, tenure, and concentration in the highest-paid operational and enterprise leadership positions.

NEOs at US public companies are the top executives whose compensation must be disclosed in detail under Securities and Exchange Commission (SEC) rules, generally including the CEO, CFO, and up to three other highest-paid executive officers. This information is disclosed in the annual proxy statement (DEF 14A), primarily in the Compensation Discussion and Analysis (CD&A) and related tables; and supports shareholder oversight, proxy voting, and assessments of executive pay and accountability.

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