The Coca-Cola Company announced yesterday that its compensation committee has adopted what it calls Equity Stewardship Guidelines for its new 2014 Equity Plan, which was approved by the stockholders at its April annual meeting. In addition to being yet another interesting development in the company’s ongoing battle with some investors over the 2014 plan, this move is a creative response to stockholder concerns about executive compensation. And with proxy season around the corner, it also gives companies with similar plans or issues something to think about as they prepare their proxy disclosures.

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