Latest Insights
We provide timely, expert analysis on emerging trends and developments in executive compensation, guiding organizations in making informed, forward-thinking decisions.
A New Era for Engagement
Article | Corporate Board Member with FW Cook Thought Leadership by Serdar Sikca
For most companies, navigating say-on-pay has become a reassuring exercise. The strong levels of shareholder support companies logged in recent proxy seasons continued in 2026, despite CEO compensation climbing to record levels, suggesting that investors are broadly satisfied with the alignment between pay and performance. That broad support, however, can break down quickly at the individual company level.
Rethinking Long-Term Incentive Design: Are Longer-Horizon RSUs Gaining Ground?
By Stephan Bosshard, Desmond Pang, Michael Marino
Institutional investor and proxy advisor perspectives on the appropriate mix of time- and performance-based equity have continued to evolve, including ISS’s November 2025 policy change providing greater flexibility for the use of time-based equity with extended vesting and/or holding requirements. Longer-horizon time-based equity may offer greater simplicity and predictability, reinforce sustained stock ownership and retention.
Counting the Cost of CEO Transition
Article | Serdar Sikca quoted in Diligent Market Intelligence
Serdar Sikca discusses the growing role of make-whole and inducement awards in attracting executive talent, as well as the importance of structuring these awards with shareholder interests in mind.
FW Cook Partners with The Conference Board on 2026 CEO Pay Report, Highlighted in The Wall Street Journal
Report | Dana Etra contributes insights on the implications for Compensation Committees.
FW Cook partnered with The Conference Board and ESGAUGE on new research examining CEO compensation trends across the S&P 500 and Russell 3000. The report finds that CEO compensation continues to rise, driven largely by equity and performance-based awards.
From Say-on-Pay to the Boardroom: Making Off-Season Engagement Count
By Serdar Sikca, Kenneth Sparling
SAY-ON-PAY SERIES: By late fall, most companies have moved on from the annual meeting and are deep into year-end planning. That makes one important window easy to miss: late Q4 and early Q1 are often the best time for substantive conversations with major shareholders, ahead of the proxy season.
2026 Say-on-Pay Results: Strong Overall, With Large Special Awards Common Among Low-Vote Outcomes
By Chloe Maister, Kenneth Sparling
SAY-ON-PAY SERIES: The 2026 say-on-pay season produced stronger results for most S&P 500 companies. Nearly 75% received at least 90% shareholder support, up from 70% in 2025, while the share below 70% declined from about 6% to 5%.
What Companies Reward: The Changing Mix of Metrics in Executive Incentive Pay
Report | Dana Etra contributed to The Conference Board’s executive pay report, in collaboration with ESGAUGE and Ropes & Gray
FW Cook partnered with The Conference Board, in collaboration with ESGAUGE and Ropes and Gray, on a recent report, “What Companies Reward: The Changing Mix of Metrics in Executive Incentive Pay.”
SEC Proposes Changes to Compensation Disclosures for Companies with a Public Float of Less than $2 Billion
By Dina Bernstein, Bindu Culas
On May 19, 2026, the Securities and Exchange Commission proposed amendments intended to simplify the public company reporting framework and expand disclosure accommodations to a broader group of public companies. The proposal would modify filer categories, extend filing deadlines for certain smaller issuers, and make scaled disclosure provisions available to additional companies.
The AI Compensation Challenge
Article | By Noah Kaplan for Corporate Board Member
Noah Kaplan, Managing Director & Head of San Francisco Office, collaborated with Corporate Board Member on, “The AI Compensation Challenge”, originally published in the Corporate Board Member Magazine’s Q3 2026 AI Board Playbook. Noah’s discussion focused on the adoption of AI in pay practices.
The Say-on-Pay Vote Is In. What Did It Actually Say?
By Serdar Sikca, Kenneth Sparling
SAY-ON-PAY SERIES: By late June, the Say-on-Pay vote has usually moved from the proxy calendar into the compensation committee’s rearview mirror. This is when the approval percentage can start to crowd out the underlying signals.
The Rise (and Fall?) of Nonfinancial LTI Metrics
Article | Sarah Lindenberg Cohen quoted in Financial Times Agenda
Sarah Lindenberg Cohen, Consultant, was quoted in, “The Rise (and Fall?) of Nonfinancial LTI Metrics,” that appeared in the June 8, 2026 issue of the Agenda’s Newsbrief. The article discusses the changing metrics of long-term incentive plans (LTI) and the use of non-financial metrics.
Three Questions Worth Revisiting in Long-Term Incentive Design
Many LTI programs reflect years of incremental, well-intended changes in response to strategy, market practice, and shareholder expectations. Before planning for 2027 begins, compensation committees may want to revisit three core design features — vehicle mix, performance periods, and vesting mechanics — to confirm the program still reflects current intent.
Executive Compensation Data
With our in-house compensation data analytics, you benefit from the market’s most accurate and comprehensive data…