Peer groups have never been more important in the world of executive pay, with correct benchmarking a must when disclosing. A few of the peer group trends we saw in Fortune 500 firms:

• Most peer groups consist of 10 to 20 companies, with a median group size of 19
• 81% of companies are found in 10 or more peer groups
• By industry, Industrials had the largest peer group, with an average of 35 companies