CLS Blue Sky Blog reprints ISS' annual analysis of executive compensation trends. Key findings:
- Compensation disclosures so far suggest continued increases in CEO pay across all market segments and almost all industries.
- The proportion of stock-based compensation as a percentage of total pay continues to increase, crossing the threshold of 50 percent of total pay for large companies for the first time this year.
- Performance-based equity compensation also continues to increase despite concerns of a potential reversal in the aftermath of the repeal of 162(m).
- CEO pay ratios remain relatively unchanged on aggregate, despite some fluctuations observed at individual companies.