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Compensation Discussion and Analysis Template

Compensation Discussion AND Analysis TEMPLATES econd EditionCOMPENSATION Discussion AND Analysis TEMPLATES econd edition 2015 CFA InstituteCFA Institute is the global association of investment professionals that sets the standards for professional excellence. We are a champion for ethical behavior in investment markets and a respected source of knowledge in the global financial community. Our mission is to lead the investment profession globally by promoting the highest standards of ethics, education, and professional excellence for the ultimate benefit of : 978-1-942713-05-0 April 2015iii 2015 CFA INSTITUTEC ontentsIntroduction vThe Template viI.

Since the first edition of this template was published in 2011, many best practices in com-pensation discussion and analysis (CD&A) have emerged. We wish to highlight these best practices to aid companies currently struggling with the CD&A process or with limited resources and to clarify the elements of disclosure that are most useful to investors.

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