SEC Rethinks Quarterly Reporting | Farient Briefings
March 30, 2026
SEC Rethinks Quarterly Reporting
What if the ritual of quarterly earnings – long seen as untouchable in U.S. markets – suddenly became optional? A new Securities and Exchange Commission (SEC) proposal is reigniting a high‑stakes debate over transparency versus long‑term value creation.
Supporters argue that fewer mandated reports could ease short‑term pressure while critics warn of greater risk, volatility, and investor skepticism. For boards and compensation committees, this isn’t just an accounting question – it cuts straight to pay‑for‑performance credibility, incentive design, and investor trust.
The real challenge isn’t how often companies report, but how convincingly they explain performance and alignment when the rules change.
This Farient Brief analyzes what’s at stake, why compensation oversight sits at the center of the debate, and how boards can navigate a potential shift without losing market confidence.
ASX100 Directors Share Boardroom Priorities at GECN Summit
GECN Group—the global advisory partnership trusted by multinational corporations across six continents—convened this year in Sydney, Australia, to strategize on market signals and strengthen the firm’s cross‑border counsel.
A standout session featured three ASX100 directors sharing boardroom priorities on cross‑border executive pay, shareholder engagement, and the race to attract and retain talent amid unprecedented global uncertainty.
Pictured with GECN partners are Stephen Johns (front row, left), chair of Goodman Group; Antonia (Toni) Korsanos, vice chair of Light & Wonder and NED of Treasury Wine Estates; and David Thodey, chair of Xero Ltd. and Ramsay Health Care Ltd. Farient is a founding partner of GECN Group.
In the News
Meta Executives Could Earn Nearly $1 Billion Each If They Hit Goals—Fortune
Meta is reshaping the “moonshot” compensation model—extending massive, performance-based equity awards beyond the CEO to a broader group of senior executives, all tied to an ambitious goal: growing its market cap to $9 trillion.
In Fortune, Farient CEO Robin Ferracone explains how this approach reflects a shift in how companies think about leadership accountability. “This recognizes it’s a broader group that has to get this done,” she says, pointing to the increasing complexity of delivering large-scale transformation, especially in the race to lead in AI.
Read moreThe View From Our GECN Partner
Larger Fee Increases for ASX100 Directors
Guerdon Associates takes you through the ASX100’s NED year-over-year fee policy changes and reports some 45% substantially increased remuneration. Guerdon’s research breaks down the patterns for chairs and NEDs by company size, sector, board, committee, and fee pool. Sydney-based Guerdon and Farient are founding partners of the GECN Group.
Read moreWhere to Find Us
NACD Board Leadership Exchange
Special guest, SEC Commissioner Hester M. Peirce, will address numerous issues being considered by the regulator at our April Board Leaders Exchange, exclusively for Fortune 500 compensation committee chairs and business leaders.
NACD’s by-invitation-only semiannual exchanges are limited to 22 corporate directors segmented by board committee interests. Farient Advisors and RSM US cohost the Compensation Committee Exchange.
If you are a F500 compensation committee member and can’t make our April 16, 2026, event in Washington, DC, please mark your calendar for November 17, 2026, when our Compensation Committee Exchange convenes in New York.
Contact us for an invitation or more details: info@farient.com.
Stay updated on the latest topics shaping compensation and remuneration committee agendas in the new year. Follow us on LinkedIn and share Farient Briefings with your colleagues.
About Farient Advisors
Farient Advisors LLC, a GECN Group company, is an independent premier executive compensation, performance, and corporate governance consultancy. Farient provides a full array of services linking business and talent strategy to compensation through a tailored, analytically rigorous, and collaborative approach. Farient has locations in Los Angeles, Newport Beach, New York, Louisville, and London and works with clients globally through its partnership in the Global Governance and Executive Compensation (GECN) Group. Farient is a certified diverse company and is recognized by the Women’s Business Enterprise National Council.
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