Public companies are required to disclose the compensation of their so-called "named executive officers" or NEOs the CEO, CFO and the three most highly compensated executive officers serving at the end of the year (excluding the CEO and CFO) plus up to two additional individuals.

Should compensation committees take this disclosure obligation into account when determining executive compensation for each NEO and the company's compensation policies and programs? Why or why not?

Should compensation committees just do what they feel is best for their company regardless of the public disclosure obligation? Why or why not?

More than 97% of advisory "say-on-pay" were passed by shareholders of S&P 500 companies in 2021. Given this, should the advisory say-on-pay shareholder vote even be a factor in the executive compensation decision? Why or why not?