Webinar: An Introduction to the ECD Taxonomy

Recorded from a presentation on February 22, 2023.

With the adoption of the final Pay Vs Performance rule, filers must now include new Item 402(v) of Regulation S-K in any proxy or information statement for which disclosure under Item 402 of Regulation S-K is required. This disclosure consists of a main tabular disclosure of certain executive compensation and the cumulative total shareholder return (or TSR) for the registrant. In addition to this table, there are other narrative disclosures that must be tagged, which may be lengthy, complex in layout, and even contain graphics.

Additionally, the SEC has adopted rules for the disclosure of the recovery of erroneously awarded compensation (clawbacks). Filers must also include new Item 402(w) of Regulation S-K, which consists of narrative disclosures, text disclosures, and numeric facts.

This webinar focuses on the inline XBRL tagging that must be performed for Item 402(v) and Item 402(w) within proxy or information statements.

(This video contains minor corrections from the presentation, which incorrectly stated how to tag the tabular list of performance measures. It also contains an updated demonstration of GoFiler which now supports auto-tagging for the Item 402(v) disclosure.)

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