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SEC regulatory agenda: What’s next for executive pay disclosure?
September 22, 2025
SEC regulatory agenda: What’s next for executive pay disclosure?
The SEC released its spring 2025 regulatory agenda on September 4, 2025. While there’s no specific reference to executive compensation disclosures, they’re likely covered under the broad category of “Rationalization of Disclosure Practices,” where the SEC might tackle issues raised at a June 26 roundtable (see SEC roundtable: SEC lays the groundwork for significant changes to executive pay disclosure). Other topics that could impact executive pay and governance include modernizing Exchange Act Rule 14a-8, which governs shareholder proposals, to reduce compliance burdens and expanding disclosure accommodations available to emerging growth companies.
About the author(s)
Carol Silverman
is a Partner and Senior Legal Consultant in Mercer's Law & Regulatory Group (L&R) based in New York. She specializes in technical legal and regulatory issues affecting executive compensation and corporate governance. She focuses on SEC disclosure, tax, employment and change in control agreements, equity programs, and employee benefit issues that arise in the context of corporate transactions and initial public offerings.
Amy Knieriem
is a Senior Legal Consultant in Mercer's Law & Regulatory Group (L&R) based in Washington DC. She provides expert analyses on a variety of US and Canadian compliance and policy matters, and advises clients on securities and corporate governance issues affecting executive pay in North America.
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