SEC proposes overhaul of executive and director compensation disclosure rules, first since 2006
Key points
- On November 13, 2026 the SEC proposed amending Item 402 of Regulation S-K
- Aims for more principles-based, substance-focused disclosure, better transparency of equity awards and lower compliance burdens
- First comprehensive overhaul since 2006; the proposal draws on more than 80 comment letters and remains a proposal
The U.S. Securities and Exchange Commission on November 13, 2026 proposed amending Item 402 of Regulation S-K covering executive and director compensation disclosure. The proposal would make disclosure more principles-based and substance-focused, improve transparency of equity awards and reduce compliance burdens for registrants. It would be the first comprehensive overhaul since 2006. The proposal draws on more than 80 comment letters received after a July 2025 roundtable. It remains a proposal.
What employers should do
- Public companies can follow the proposal and assess how future executive pay disclosure may change
Policy details
- Jurisdiction
- Federal
- Status
- Proposed rule
- Effective date
- —
- Employers covered
- U.S. public companies (registrants)
- Official source
- Official source pending
Original report: blockchain.news ↗AI-assisted brief; may contain inaccuracies. Rely on the original reports and official documents. For information only; not legal, immigration or insurance advice.