Test Magazine April 2014 | Page 10

Using This Report CEO Succession Practices annually documents and analyzes succession events of chief executive officers (CEOs) of S&P 500® companies. In addition to updates on historical trends, each edition of this report features discussions of the most notable cases of CEO succession that took place in the calendar year prior to publication (based on press announcements and other publicly available information), as well as the results of a survey of corporate secretaries and general counsel on the succession oversight practices of their boards. This edition’s survey was administered in the fall of 2013 by The Conference Board. Part I: CEO Succession Trends (2000–2013) illustrates year-by-year succession rates and examines the evolution of certain aspects of the succession phenomenon— including the influence of firm performance on succession and the characteristics of the departing and incoming CEOs. When appropriate, the report compares emerging trends in chief executive successions with data available from the 1970s, 1980s, and 1990s to provide a broader historical perspective. Cases of CEO succession were identified using extensive searches of corporate press releases on the investor relations section of S&P 500 company websites. Each member of the S&P 500 index (at any point in time in 2013) was searched for certain succession-related keywords (specifically: retire, retires, retirement, succession, succeeding, succeeded, succeed, elect, elected, new chief executive, tenure, resign, resigned, depart, departure, and departed). For each identified case, the analysis used financial data retrieved from the Compustat® Executive Compensation (ExecuComp) database and The Center for Research in Security Prices (CRSP) US Stock Database, which were accessed through Wharton Research Data Services (WRDS). Additional information was gathered from corporate press releases. Part II: CEO Succession Practices (2013) is divided into two sections. The first section, “Board Practices in CEO Succession Planning,” details board practices in CEO succession planning based on data from a survey of corporate secretaries, general counsel, and investor relations officers conducted by The Conference Board in collaboration with Stanford Graduate School of Business (GSB) and The Institute of Executive Development (IED). TECHNICAL NOTES The Conference Board CEO Succession Practices classifies companies in several ways, including by industry (using broad industry definitions from the Standard Industrial Classification system), CEO age, and company financial performance (based on stock returns). Means and percentages in this report are descriptive, not prescriptive, and have been used to identify the latest practices and emerging trends. Unless otherwise specified, figures reported in the commentary refer to mean (or average) survey results. When reference is made to the S&P 500, most of the corresponding charts illustrate findings by referring to both the number of companies and the percentage of the total sample. To avoid confusion in the review of these two sets of information, the reader should be aware that the composition of the S&P 500 varies, depending on the number of companies added and removed from the www.conferenceboard.org index and data availability constraints. The apparent discrepancy between the number of companies and sample percentages reported in certain instances is therefore due to the actual number of companies in the S&P 500 index that were examined at a particular point in time. Chart 1, on page 12, is based on the aggregate number of S&P 500 companies examined for the purpose of this study in each year of the sample period. Cases of CEO succession were identified using extensive searches of corporate press releases on the investor relations and media sections of S&P 500 company websites. This search process is then cross-checked against a variety of outside sources, including information from the National Association of Corporate Directors (NACD), Spencer Stuart, and the Compustat Executive Compensation (ExecuComp) database. For each identified case, the analysis used financial data retrieved from ExecuComp and The Center for Research in Security Prices (CRSP) US Stock Database, which were accessed through Wharton Research Data Services (WRDS). Additional information was gathered from corporate press releases. None of the commentaries included in this report should be viewed as a recommendation on planning or administering a CEO succession process, which, for its complexity, does not lend itself to generalizations. For this reason, as mentioned above, The Conference Board recommends that companies develop a plan for CEO succession with care, after considering the specific circumstances each organization faces in the current marketplace, including overall strategic priorities and future business needs. In some instances, the underlying data retrieved from the databases listed above are modified across time. The report revises and notes prior years’ information when such changes arise. Research Report  ceo succession Practices: 2014 Edition 5