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17 CFR Part 229 and 249: Release No. 33-10415; 34-81673; File No. S7-07-13 Commission Guidance on Pay Ratio Disclosure

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Summary

The Securities and Exchange Commission published this interpretive guidance to assist registrants in preparation of their pay ratio disclosures required by Item 402(u) of Regulation S-K.

Thumbnail image for The Securities and Exchange Commission published this interpretive guidance to assist registrants in preparation of their pay ratio disclosures required by Item 402(u) of Regulation S-K.
Issuer

United States

Year

2017

Region

North America

Policy Type

Other sustainability policy

Geographical scope

National

Mandatory or voluntary

Mandatory


Main industries targeted
  • Finance & Insurance
  • Information
  • Manufacturing
Restrictiveness

Very High

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