In the final installment of Infinite Equity’s Five Practical Improvements for Modernizing Executive Compensation Disclosure, we recommend utilizing contemporary technologies in Executive Compensation Disclosures.
Infinite Equity has already proposed four significant changes to the Executive Compensation disclosure landscape:
- Combining four current disclosures into a revised Summary Compensation table.
- Combining three current disclosures into a new Equity Activity during Year table.
- Reducing the number of NEOs from five to three.
- Updated the Change-In-Control tables.
Alongside these streamlined disclosures, more modern tools could further enhance the value of this information for a wider audience.
Below are several practical ideas for applying technology within executive compensation disclosures and improving the overall shareholder experience.
- Hyperlinks and Cross-Referencing – One of the simplest and most effective upgrades is the use of hyperlinks within the proxy. Hyperlinks can direct readers to other parts of the document or to external sources, improving the flow and accessibility of information. For example, specific compensation components can link to detailed plan descriptions or ownership activity, or footnotes can link directly to the relevant sections explaining assumptions or calculations. This reduces clutter in the tables and simplifies research but also ties all the activity and filings together for the stakeholders.
- Inline XBRL Tagging – While XBRL is already required for the PVP tables, we recommend similar XBRL tagging for the Summary Compensation Table and the Equity Activity table. This will allow stakeholders to easily analyze data and larger trends.
- Layered/Accordion Disclosure- Layered disclosure techniques—like collapsible sections or accordion menus—can be used in HTML-based proxy statements to declutter dense tables. Footnotes, definitions, and detailed calculations can be hidden behind expandable links, so readers do not get overwhelmed.
- Hover-Over Definitions – Hover-over definitions can help simplify confusing terminology — like “Change in Pension Value” or “Compensation Actually Paid”— and put a short and concise explanation at the readers fingertips. This helps readers quickly understand technical terms without leaving the page.
- Data Download Options – Institutional investors, analysts, and proxy advisors often extract compensation data for modeling and benchmarking. Providing downloadable formats—such as Excel, CSV, or XBRL—makes this process easier and more transparent.
By incorporating these forms of technology, the SEC can lead the way in transforming proxy disclosures into accessible, dynamic, and trustworthy communications.For more information on Infinite Equity’s suggested amendments to the current executive compensation disclosure landscape, refer to the rest of our materials on our website, www.InfiniteEquity.com

Five Practical Improvements for Modernizing Executive Compensation Disclosure

Reframing Compensation Actually Paid, TSRs, and the CEO Pay Ratio into the SCT
