Updated

The Securities and Exchange Commission proposed rule amendments on November 13, 2026 to make its executive and director compensation disclosure requirements more principles-based and materiality-driven. The SEC said the changes are intended to give investors clearer, more concise and less complex disclosure. The proposal would revise existing requirements for how public companies report pay for executives and directors. The SEC's press release described the aim as reducing complexity while keeping the information investors need. The release did not include a market reaction.