This course will provide students with an in-depth understanding of the structure and governance of executive compensation programs and practices. The course material will draw upon the theory and research in executive compensation and explore current legislative and shareholder reform initiatives impacting executive pay. Our approach will be to view executive compensation from a multi-stakeholder perspective taking into account the interests of shareholders, institutional investors, advocacy groups, social activists, governmental regulators, employees, and executives. We will examine the linkages between executive compensation and business strategy, talent strategy, compliance with securities law, tax regulations, accounting standards, and principles of good corporate governance. We will also address current topics of gender pay equity, increasing pay inequality, and investor focus on the role of incentives in reinforcing organizational attention to environmental, social and governance issues (ESG). While the primary focus of the course will be on executive and management compensation, the theory and practice applicable to broad-based rewards programs will also be explored.

Note that this information may change at any time. Please visit the MyBU Student Portal for the most up-to-date course information.