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Guidance on Pay Ratio Disclosure

United States of America Current 2017

The SEC has approved interpretive guidance to assist companies in their efforts to comply with the pay ratio disclosure requirement mandated by Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act. Disclosures are required as of 2018.

Issuer name

Securities and Exchange Commission

Reporting resources

True

Organizations covered by the instrument

Large private and listed companies

Industry scope

All/none specified

ESG coverage- S (Social)

Employment Conditions, Policies and Practices

ESG coverage- G (Governance)

Remuneration

Status

Current

Country

United States of America

Region

North America

Date of publication

2017

Issuer type

Financial Market Regulators

Reporting requirements

Guidelines and standards for non-financial reporting

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

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