SEC Rule 3235-AK28: Proxy Disclosure Enhancements

SEC - Final Rules


Other Release Nos.: 34-61175, IC-29092
File No.: S7-13-09
Effective Date: February 28, 2010
See also: Proposed Rule Release No. 33-9052
Federal Register version

The amendments will require registrants to make new or revised disclosures about:

  • Compensation policies and practices that present material risks to the company
  • Stock and option awards of executives and directors
  • Director and nominee qualifications and legal proceedings
  • Board leadership structure
  • Board’s role in risk oversight
  • Potential conflicts of interest of compensation consultants that advise companies and their boards of directors.


リスクマネジメントについてのディスクロージャーが増えるということで、詳しい事はルーリングを読まないとわからないな。。。