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Draft 2023 Executive Compensation Disclosure (ECD) Taxonomy Guide

Jan. 23, 2023

On December 19, 2022, the draft 2023 version of the ECD taxonomy was updated to add elements for tagging disclosures related to the Commission’s adopted amendments to its rules. The amendments require registrants to disclose information regarding the insider trading policies and procedures of issuers, the adoption and termination (including modification) of plans that are intended to meet the rule’s conditions for establishing an affirmative defense, certain other similar trading arrangements by directors and officers, and director and executive equity compensation awards made close in time to the issuer’s disclosure of material nonpublic information.

A draft version of the ECD 2023 taxonomy guide has been published and is available at Please provide comments to by February 20, 2023. Include “Draft 2023 ECD Taxonomy Guide” in the subject header.

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