person

Mark Borges

Executive pay consultant and a principal of Compensia, who writes regularly on SEC compensation disclosure rules.

Current clusters

Three years of clawback filings turned up 19 disclosed recoveries

A Compensia review of Form 10-K filings from January 2024 through June 2026 found 118 companies running restatement-triggered recovery analyses, and 19 of them disclosed an actual clawback of executive pay.

Publishers:corpgov.law.harvard.edu

Reality

Evidence62
Adoption58
Hype gap+5
Incentives60
Confidence55