TIAA-CREF's ten questions for Compensation Discussion & Analysis evaluation

TIAA-CREF has published ten questions to evaluate the Compensation Discussion & Analysis section of public companies' annual proxy statement disclosures on executive compensation. The questions cover whether the compensation plan: (i) is performance-based with goals that are disclosed and understandable, (ii) is linked to the company's business strategy and appropriate for its size, industry, performance and competitive position, (iii) promotes long-term value creation, and (iv) avoids the abuses and complies with best practices outlined in TIAA-CREF's Policy Statement on Corporate Governance.  (Select News, 4 Sep 2008)

• Full text of 10 questions for CD&A evaluation (TIAA-CREF, 22 Aug 2008) (PDF)
• Full text of policy statement on corporate governance (TIAA-CREF, 12 Mar 2007) (PDF)

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