CD&A Template Improves Compensation Disclosure

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March 2012
Source: CFA Institute
Matthew Orsagh, CFA, CIPM

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Summary

The Compensation Disclosure and Analysis Template was developed by a CFA Institute-led working group of issuers, investors, and associations concerned about this issue that sought to achieve two goals: to help issuers tell a story about their compensation policies, practices, and decisions; and guide issuers in creating a CD&A that could be read and understood by average retail investors.

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