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On the front lines of executive pay: revisiting the top comp stories of 2007 suggests some next-stage steps for crafting pay pro
LAST YEAR BROUGHT some remarkable stories to the executive compensation forefront--from huge CEO severance payouts to equally huge paybacks and to shareholder activism through "say on pay." Here . . .

SEC report card 2007; The commission tackled proxy access, Sarbanes-Oxley refinements, terrorism ties, securities markets global
LAST YEAR WE GRADED the SEC's performance in 2006, and came out with a harsh critique. This year, we are more optimistic, although it is a cautious optimism. We note two trends driving the SEC. The . . .

The Aspen Principles: a better way forward: a critical mass of 'strange bedfellows' came to market in 2007 with a plan to revers
IF WE HAVE ANY DOUBT about the prevalence--and cost--of "short-termism" in U.S. capital markets, the current economic fallout ought to offer useful data. The subprime crisis, when the final losses . . .

Company index.(DIRECTORS ROSTER)
ADA-ES Inc. Affymax Inc. AGCO Corp. Alcoa Inc. APAC Customer Services Inc. Apple Computer Inc. Autodesk Inc. Biogen Idec Inc. BlackRock Inc. BMC Software Inc. Church & Dwight . . .

The next best place to invest? Child care: get involved in providing high-quality early child care and education programs for yo
COMPANIES ARE OFTEN CAUGHT in a classic dichotomy. What is good for the organization today may not be best for the long-term, and vice-versa. The battle pitting today's stock price or, for . . .

A tale of two fairness opinions; Last year brought us FINRA Rule 2290--a wake-up call for dealmaking directors.(MERGERS AND ACQU
WHEN IT COMES TO FAIRNESS OPINIONS provided to corporate board members in connection with major corporate transactions, new FINRA Rule 2290 will undoubtedly usher in a new paradigm. The new rule, . . .

'Say on pay' is not a 'slippery slope': an advisory vote on executive compensation makes sense for both companies and shareholde
SHOULD SHAREHOLDERS HAVE THE RIGHT to an advisory vote on executive compensation? What would be the consequences? These questions have become the defining issue of the 2008 proxy season in the U.S. . . .

Year in review II.(EDITOR'S NOTE)
WELCOME to the second annual "Governance Year in Review" special edition of DIRECTORS &BOARDS. We added this fifth issue in our quarterly publication schedule to deliver even greater value to . . .

Directors Roster: a quarterly record of new director appointments.
THE DIRECTORS & BOARDS Directors Roster--a quarterly record of new director appointments--is compiled from public and private sources by the editorial staff of DIRECTORS & BOARDS and is sponsored . . .

The protocol of a turnaround manager: this peek into a turnaround pro's playbook reveals the initiatives directors themselves ca
CHANGE IS A CONSTANT, surprises happen all the time, and directors need to be sure they are well positioned to protect the health of the company for which they are responsible. Fine, you say, but . . .

Corporate governance litigation: 2007 review: report from Delaware: a spotlight on several court rulings that moved the governan
THE HARSH CONSEQUENCES of being a faithless fiduciary were evident in 2007, when increased efforts by the Securities and Exchange Commission and U.S. Attorneys' Offices resulted in a wave . . .

What the proxies tally: a rising tide of activism: the voting both last year and this year shows a stiffening resolve by shareho
THE 2007 AND 2008 PROXY SEASONS have been characterized by a rising tide of shareholder activism, spurred on both by a concerted effort to require boards to dialogue with shareholders on executive . . .

The director's dilemma: it is hard to know when simply raising questions, and eyebrows, has become insufficient.(ENDNOTE)(Reprin
IN HIS REPORT on the problems at WorldCom, Richard Breeden observed, "Perhaps more than speeches from lawyers, every board can use a curmudgeon or two" (my emphasis). He went on to note," Someone . . .

Boards think they're doing a good job ... but CEOs disagree. What directors can do to bridge that disconnect.(HEIDRICK & STRUGGL
SOME 95 PERCENT of directors rate their boards as either effective or very effective overall. That was the finding of a recent study of board effectiveness conducted by Heidrick & Struggles in . . .

'Above reproach': the Norman Hsu case; This fiasco offers five important due-diligence lessons for directors and officers in sta
WHEN A CORPORATION enters into a relationship with any individual, it puts its collective reputation, as well as that of its directors and officers, on the line. In the vast majority of instances, . . .

Mission of the CAQ: enhance audit quality; Investors view auditors as allies, but expect them to find fraud. We're hearing that
PROTECTING THE INTEGRITY of the capital markets is critical to our nation's economic well-being. Public company auditors have a central role in that effort, and the profession has taken . . .

Next steps? Be careful what you wish for: in the name of advancing shareholder rights, let's not harm shareholder interests.(SHA
IN 2004, AS HEAD OF the corporate governance program at TIAA-CREF, I wrote in its Policy Statement on Corporate Governance the following: "Good corporate governance should maintain the appropriate . . .

Director index.(DIRECTORS ROSTER)
Abrams, Robin, Openwave Systems Inc. Anderson, Bradbury H., General Mills Bailey, John R., Shuffle Master Inc. Baker, Jr., Douglas M., U.S. Bancorp Barton, Fran, ON Semiconductor Bryant, . . .

Book it: best bets for board reading; From a roundup of new books, leadership insights on sudden succession, human capital overs
A Wall Street whack for P & G's new CEO From The Game Changer by A.G. Lafley and Ram Charan. Copyright 2008 by the authors. Published by Crown Business (www.crownpublishing.com). IT CAME ON . . .

Distinguishing traits of elite performers: here is what separates the world's best from their second-place contenders.(PERFORMAN
AS IN ANY PURSUIT, the differentiating factors separating the most highly compensated business leaders from the mediocre performers are marginal in nature. An executive who earns an annual $10 . . .

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