Pay for Performance Mandated SEC Proxy Disclosures – Role of PVP and CAP
Pay for Performance Mandated SEC Proxy Disclosures – Role of PVP and CAP Summary Authors: Ira T. Kay and John Sinkular, Pay Governance LLC. The article explains the SEC’s Pay versus Performance (PVP) disclosure, introduced under Dodd‑Frank and finalised in 2022, and the related metric Compensation Actually Paid (CAP). CAP was designed to capture a […]