Market Trends 2022/23: Pay Ratio Disclosure

Since 2017, Item 402 of Regulation S-K has required reporting companies to disclose certain information about employee compensation, CEO compensation, and the ratio between them in filings such as proxy statements, annual reports on Form 10-K, and registration statements. Read this market trends practice note to understand the required disclosures and exemptions and to see examples of publicly-filed disclosures.

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