CEO and executive compensation—covering the CEO and other NEOs—is disclosed annually by US public companies in proxy statements. Reported figures reflect “total compensation” which, as defined by the US Securities and Exchange Commission (SEC), records the grant-date fair value or accounting expense value of pay packages rather than realized income. Since much of CEO pay takes the form of equity awards whose value depends on stock performance and other corporate metrics, these disclosures do not indicate what executives ultimately take home.

Against this backdrop, the data provide critical insight into how boards respond to market conditions, design incentives, and benchmark against peers. Year-over-year shifts signal changes in award levels, which largely reflect stock market cycles, competitive labor dynamics, and investor expectations. READ MORE