Company: CHD
Filing Date: 2025-03-20
Form Type: DEF 14A
Source: 0001193125-25-059273
Chunk: 84

Company: CHURCH & DWIGHT CO INC /DE/
Filing Date: 2025-03-20
Form: DEF 14A
Chunk 84
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ENSATION DISCUSSION AND ANALYSIS |

ACCOUNTING AND TAX CONSIDERATIONS The Committee may consider various accounting and tax implications of equity-based and other forms of compensation. When determining the amounts of equity-based awards to be granted, the Committee examines the accounting cost associated with the grants. Under ASC 718, grants of stock options, restricted stock units, and performance stock units result in an accounting charge for the Company equal to the fair value of the award issued. Section 162(m) of the Internal Revenue Code (“Section 162(m)”) generally disallows a federal income tax deduction for compensation paid by publicly held companies to certain of their executive officers that is in excess of $1,000,000 per year. Although the Committee is mindful of Section 162(m), the Committee grants compensation consistent with its stated objectives of providing competitive compensation, conditioning the majority of executive officer compensation on the achievement of performance goals, aligning executive officer and stockholder interests, and providing retention incentives. As a result, the Committee has approved, and expects to continue to approve, compensation to current and future executive officers that is not deductible for federal income tax purposes.

| 70 |     | Church & Dwight Co.  | 2025 Proxy Statement |

| COMPENSATION & HUMAN CAPITAL COMMITTEE REPORT |

COMPENSATION & HUMAN CAPITAL COMMITTEE REPORT The Compensation & Human Capital Committee has reviewed and discussed with management the Compensation Discussion and Analysis required by Securities and Exchange Commission regulations. Based on its review and discussions, the Compensation & Human Capital Committee recommended to the Board of Directors that the Compensation Discussion and Analysis be included in this proxy statement and, through incorporation by reference, in Church & Dwight’s Annual Report on Form 10-Kfor the fiscal year ended December 31, 2024. Respectfully submitted, Penry W. Price, Chair Bradley C. Irwin Ravichandra K. Saligram Janet S. Vergis Laurie J. Yoler

| Church & Dwight Co.  | 2025 Proxy Statement |     | 71 |

| 2024 SUMMARY COMPENSATION TABLE |

2024 SUMMARY COMPENSATION TABLE The following table sets forth information regarding the compensation for 2024, 2023, and 2022 of our Chairman, President and CEO, our Executive Vice President, CFO and Head of Business Operations, and each of the persons who were the next three most highly paid executive officers in 2024, or our “named executive officers,” as defined in Item 402