http://www.cii.org/executive_compensation

The Council of Institutional Investors believes that executive compensation should be transparent and tied tightly to corporate performance, create value for the long-term and advance the company’s strategic goals. Executive compensation is the most critical and visible aspect of a company’s corporate governance. Directors' decisions about CEO pay speak volumes about the board’s accountability to shareowners. Too often, the story they tell is a dismaying one: overly generous pay packages for under-performing senior executives.