The SEC just approved the "Pay vs. Performance" proposal (https://www.sec.gov/rules/final/2022/34-95607.pdf) which means that nearly all filers will need to tag on their first proxy filing after December 2022, which equates to spring 2023 for calendar-year Large Accelerated and Accelerated filers. Smaller Reporting Companies will have until their third proxy filing after that date, or spring 2025 for calendar-year SRC filers. The required tagging will include the Pay Versus Performance table.
XBRL US has also added their comments, where they state:
Today, the Securities and Exchange Commission (SEC) announced their final rule on Pay Versus Performance, which requires issuers to disclose in any proxy or consent solicitation material compensation-related information including the relationship between executive compensation paid and financial performance of the issuer. The final rule requires registrants to separately tag each value disclosed in the table, block-text tag the footnote and relationship disclosure, and tag specific data points (such as quantitative amounts) within the footnote disclosures, all in Inline XBRL.
We encourage you to consult the Final Rule and your legal counsel for the your company's exact compliance dates. Here's some additional info on Pay Versus Performance as well as the disclosure rules regarding the final rule.
As always, Workiva will be ready to assist you with this new change and will continue to announce more details as they come in. In the meantime, let us know what questions you have. Thanks!