Draft Executive Compensation Disclosure (ECD) Taxonomy and Guide

The Commission adopted amendments to its rules to require registrants to disclose information reflecting the relationship between executive compensation and company performance. See https://www.sec.gov/rules/final/2022/34-95607.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 are available at https://www.sec.gov/structureddata/dera_taxonomies. Please provide comments to StructuredData@sec.gov by November 28, 2022. Include “Draft 2022 ECD Taxonomy” in the subject header.