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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

Issuer (type)

Securities and Exchange Commission (Financial Regulator)

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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