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Draft Executive Compensation Disclosure (ECD) Taxonomy and Guide

Sept. 26, 2022

The Commission adopted amendments to its rules to require registrants to disclose information reflecting the relationship between executive compensation and company performance. See 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 are available at Please provide comments to by November 28, 2022. Include “Draft 2022 ECD Taxonomy” in the subject header.

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