ISS Incentive Lab vendor data

The project uses an ISS Incentive Lab extract containing annual director compensation.

Access: manually downloaded from WRDS
Storage: /data/iss/incentive_lab_dircomp.csv
Grain: vendor director-firm-year record

The file identifies directors with participantid and firms with CIK. It contains cash, equity, and other compensation fields. Pay values are in dollars, unlike the thousand-dollar fields used by ExecuComp.

The current extract does not contain director names. It can therefore be linked to Revelio at the firm level, but not at the person level without an additional ISS participant-name table.

The project-built output is documented under Director compensation data.