RiskMetrics Group's ISS Governance Services unit has just released a new white paper - "Proposed Best Practices in Executive Compensation Disclosure" - which is an early attempt to evaluate the clarity and effectiveness of the new disclosures. By proposing potential best-practice standards for these disclosures, we are hoping to stimulate thought and discussion - not only about the mechanics of disclosure, but also about how investors and companies hope executive compensation should work. Rather than providing a final word on best practices, this paper aims to foster discussion among three key groups - corporate directors, executives and investors - that will lead to the eventual development of widely accepted disclosure standards.

To access the study, please visit "White Papers" on the Trends in Corporate Governance section of RiskMetrics Group's Knowledge Center.