Posted on Tuesday, December 20, 2022

The Securities and Exchange Commission (SEC) has reopened the comment period for the draft Executive Compensation Disclosure (ECD) Taxonomy which has now been updated to reference the 2023 version of the 2023 US GAAP Taxonomy. Comments must be submitted by February 17, 2023 to and include “Draft 2023 ECD Taxonomy” in the subject header.

The draft 2023 version of the ECD taxonomy has been updated to add the elements for tagging those disclosures, and the files are available at The new draft 2023 version (unlike the previous draft version released on November 4, 2022) references the 2023 version of the U.S. Generally Accepted Accounting Principles (GAAP) taxonomy.  A related draft taxonomy guide with updates for the adopted amendments will be published in the coming weeks.


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