The Securities and Exchange Commission (SEC) announced their final rule on Pay Versus Performance, which requires issuers to disclose in any proxy or consent solicitation material compensation-related information including the relationship between executive compensation paid and financial performance of the issuer. The final rule requires registrants to separately tag each value disclosed in the table, block-text tag the footnote and relationship disclosure, and tag specific data points (such as quantitative amounts) within the footnote disclosures, all in Inline XBRL.
Read the announcement.
Read the final rule.
