CEO pay ratios may include new information

Did you know? 

The CEO pay ratio is now a required annual disclosure. As we head into the second year of proxy filings, Main Data Group (MDG) has enhanced its analytical download to include fresh information about how the ratio has changed year-over-year, as well as an in-depth analysis of the disclosure narratives. We are also capturing more information about supplementary ratios, which some companies disclose when they deem their officially defined ratio distorts the comparison.

Our download helps companies understand their pay ratios in the broader context of their peer group(s) and provides in-depth detail—with more than 50 data points—on how competitors are approaching their calculations, disclosures, and in some cases, the rationale for their position.

New data include:

• Any year-over-year change in a company's methodology for calculation of its Consistently Applied Compensation Measure (CACM)
• Whether or not a company has described its CEO pay ratio relative to its peers and/or industry
• Whether or not a company has discussed its ratio in the proxy relative to the prior year's ratio
• Inclusion of acquired employees who were excluded in the prior year
• Any conditions noted that distinguish the supplementary from the official ratio (e.g., a one-time sign-on grant)

In addition to the ratio itself, we will continue to track the primary points of comparison for most public companies, in addition to numerous other demographics, definitions, exceptions, and methodologies.