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Are Your Disclosures Keeping Up with Investor Pay‑for‑Performance Models?

Posted on March 12, 2026: By Ira T. Kay, Mike Kesner and Ed Sim

This Pay Governance alert discusses the disconnect between company disclosures addressing pay-for-performance and the shifting approaches of proxy advisors and institutional investors. Companies continue to use varied approaches to describe pay-for-performance alignment, and the confusion created by PvP meant that these required disclosures didn’t fill the gap created by this lack of comparability. READ MORE…

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WRITTEN BY Ira T. Kay

Ira is a Managing Partner and founder with over 30 years experience and is one of the nation's foremost experts on executive compensation.

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WRITTEN BY Mike Kesner

Mike has over 40 years of experience assisting compensation committees and senior executives on executive compensation matters, including incentive plan design, succession planning, shareholder relations, and M&A. He is a thought leader and has written several articles on executive compensation.

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WRITTEN BY Ed Sim

Ed is a Consultant advising boards on executive pay, risk-aligned programs, and governance with published thought leadership.

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