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	<title>The Harvard Law School Forum on Corporate Governance</title>
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	<title>Executive Compensation Disclosure Changes &#8211; The Harvard Law School Forum on Corporate Governance</title>
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		<title>Executive Compensation Disclosure Changes</title>
		<link>https://corpgov.law.harvard.edu/2026/06/03/executive-compensation-disclosure-changes/?utm_source=rss&#038;utm_medium=rss&#038;utm_campaign=executive-compensation-disclosure-changes</link>
		<comments>https://corpgov.law.harvard.edu/2026/06/03/executive-compensation-disclosure-changes/#respond</comments>
		<pubDate>Wed, 03 Jun 2026 11:32:33 +0000</pubDate>
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				<category><![CDATA[Practitioner Publications]]></category>
		<category><![CDATA[Compensation disclosure]]></category>
		<category><![CDATA[Executive Compensation]]></category>
		<category><![CDATA[LAFs]]></category>
		<category><![CDATA[NAFs]]></category>
		<category><![CDATA[Public Companies]]></category>
		<category><![CDATA[Say on pay]]></category>
		<category><![CDATA[SEC]]></category>

		<guid isPermaLink="false">https://corpgov.law.harvard.edu/?p=181416?d=20260605120854EDT</guid>
		<description><![CDATA[Key Points Most public companies would qualify for simplified disclosure Executive compensation disclosure would be reduced for companies with a public float of less than $2 billion (NAFs) Certain shareholder advisory votes would no longer be required for NAFs Overview On May 19, 2026, the SEC proposed sweeping changes to simplify public company financial disclosure [&#8230;]]]></description>
				<content:encoded><![CDATA[<hgroup><em>Posted by Mike Kesner and Jon Weinstein, Pay Governance LLC, on Wednesday, June 3, 2026 </em><div class='e_n' style='background:#F8F8F8;padding:10px;margin-top:5px;margin-bottom:10px;text-indent:2.5em;'><strong style='margin-left:-2.5em;'>Editor's Note: </strong> <p style="margin:0; display:inline;"><a href="https://www.paygovernance.com/meet-our-team/detail/michael-mike-kesner/">Mike Kesner</a> is a Partner and <a href="https://www.paygovernance.com/meet-our-team/detail/jon-weinstein/">Jon Weinstein</a> is a Managing Partner at Pay Governance LLC. This post is based on their Pay Governance memorandum.</p>
</div></hgroup><p><strong>Key Points</strong></p>
<ul>
<li>Most public companies would qualify for simplified disclosure</li>
<li>Executive compensation disclosure would be reduced for companies with a public float of less than $2 billion (NAFs)</li>
<li>Certain shareholder advisory votes would no longer be required for NAFs</li>
</ul>
<p> <a href="https://corpgov.law.harvard.edu/2026/06/03/executive-compensation-disclosure-changes/#more-181416" class="more-link"><span aria-label="Continue reading Executive Compensation Disclosure Changes">(more&hellip;)</span></a></p>
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