I think the headline tells the story – we have added two new fields to the Executive Compensation data – CEO and CFO. Each takes the value of 1 or 0. 1 indicates that we have identified that person in that role and 0 otherwise.

We had to make some data collection decisions that we might or might not revisit later. One is that if there is a transition during the year we identify the CEO/CFO as the person in that role on the last day of the fiscal year. For example, Brian Niccol was appointed CEO of Starbucks on September 9, 2024. Their FYE was 9/30. Prior to Mr. Niccol’s appointment Rachel Ruggeri served as the interim CEO from August 12 until September 9 and with respect to the 2024 fiscal year Laxman Narasimhan was the CEO from 9/30/2023 until August 11, 2024. Our compensation data has Ms. Ruggeri’s title for 2024 as EXECUTIVE VICE PRESIDENT, CHIEF FINANCIAL OFFICER AND FORMER INTERIM CHIEF EXECUTIVE OFFICER. Mr. Narasimhan’s title for 2024 is reported as FORMER CHIEF EXECUTIVE OFFICER.

Here is a screenshot after using the Query feature to select all CFOs with a salary greater than 650,000.

As a reminder – our EC data is generally updated each week.