During the 2018 proxy season, publicly held companies began disclosing their CEO pay ratio, a Dodd-Frank rule that requires them to calculate the ratio between the compensation level of the median employee and the company’s CEO. Michael Kesner, a retired principal and consultant to Deloitte Consulting LLP, and Tara Tays, a managing director with Deloitte Consulting LLP, discuss the findings of a recent Deloitte analysis of CEO pay ratios based on data gathered from pay disclosures of 294 S&P 500 companies.¹ They also explain some of the challenges initial filers faced in complying with the pay ratio disclosure requirements and what companies can do to prepare for Year Two. READ MORE