What do investors need to know about the raging pay ratio debate? Not a great deal, actually, but a few tidbits bear some explaining as investors think about portfolio companies in 2014. 

Remember the Dodd-Frank Act? Portfolio managers know well all the new rules and regulations that affect fund operations. We forget, though, the many new exec comp provisions in DFA. Well, the SEC has begun to implement those provisions. 

Previously, we covered one of those current issues in exec comp, namely which amount corporations should report - expected, reportable, or reported comp. These which will form a basis for new corporate disclosure around pay-for-performance.

Now, we address another issue, about the prospective new requirement to report the ratio of CEO pay to median employee pay, in a current blog post.