The Compensation Discussion and Analysis Template was developed by a CFA Institute‐led working group of issuers, investors, and associations concerned about this issue that sought to achieve two goals: (1) to help issuers tell a story about their compensation policies, practices, and decisions and (2) to guide issuers in creating a compensation and disclosure analysis statement that can be read and understood by average retail investors. This document is an update of a document first published in 2011; it highlights a number of best practices that have developed since that time.
Compensation Disclosure and Analysis Template: Second Edition
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49 pages doi.org/10.2469/ccb.v2015.n4.1
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