Issue link: https://digital.shearman.com/i/1019978
Shearman & Sterling LLP 84 | Compensation-Related Proxy Disclosures ALTERNATIVE PAY DISCLOSURES Commonly, these include "realized pay" (i.e., the amounts executives actually received), "realizable pay" (i.e., amounts received plus the value of in-the-money stock options and full-value equity awards), total direct compensation and alternative summary compensation tables. Of the Top 100 Companies: of the Top 100 Companies have included some form of alternative pay disclosures in their CD&A 24 Provided total direct compensation and similar disclosure Presented "realizable" pay disclosure Provided comparisons of compensation (often total compensation) and one or more performance metrics (often total shareholder return) Provided an alternate summary compensation table (generally excluding pension values) Presented "realized" pay disclosure 11 5 5 3 4