Tagging Clawback Disclosures - Draft Updated Executive Compensation Disclosure (ECD) Taxonomy and Guide
Oct. 26, 2022
The Commission adopted amendments to its rules to require a listed issuer to adopt a compensation recovery policy required by Rule 10D-1, and disclose information about the application of its Rule 10D-1 compensation recovery policy and any recovery pursuant to such policy. See https://www.sec.gov/rules/final/2022/33-11126.pdf. As part of the adopted amendments, the Commission is requiring registrants to tag certain disclosures in Inline XBRL.
The draft ECD taxonomy and the corresponding taxonomy guide, as updated to include the required clawback disclosures, are available at https://www.sec.gov/structureddata/dera_taxonomies. Please provide comments to StructuredData@sec.gov by November 30, 2022. Include “Draft 2022Q4 ECD Taxonomy” in the subject header.