Photo: SEC chariman Gary Gensler at the SEC headquarters in Washington, D.C., on July 22, 2021. Photographer: Melissa Lyttle/Bloomberg SEC chariman Gary Gensler at the SEC headquarters in Washington, D.C., on July 22, 2021. Photographer: Melissa Lyttle/Bloomberg

Pay for top executives at U.S. companies will face more scrutiny under a new rule from the Securities and Exchange Commission (SEC).

Publicly traded firms will have to disclose additional details about how senior managers are paid, including performance incentives, the SEC said on Thursday. The regulation, which had long been delayed, aims to clarify ways in which a company's financial performance impacts its executives' pay, according to the agency.

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