We take off where other firms finish

2023 ESG + Incentives Reports

S&P 500 Analysis

ESG metric prevalence in incentives continues to increase among S&P 500 companies but at a slower rate than prior years, as market focus shifts to refining existing ESG metric types and structures rather than increasing adoption.

August 14, 2023

2023 Pay Versus Performance Report

S&P 500 and Russell 3000 company performance disclosure tracking

CAP to SCT ratios remain positively correlated with TSR over the reported period.

May 18, 2023

2022 Say on Pay Reports

S&P 500 and Russell 3000 Failure Rate & Pay Vote Analysis

Our year-end report recaps proxy voting results and trends for 2022.

January 12, 2023

2022 ESG + Incentives Reports

S&P 500 Analysis

Moving forward, we anticipate that ESG metrics will continue to become more prevalent among S&P 500 companies before hitting an eventual plateau.

October 19, 2022

Executive & Director Pay Design

2021 Equity Grant Practices at IPO

Addressing Equity Grant-related Issues

We analyzed 431 companies with an initial public offering (IPO) in calendar-year 2021 (excluding SPAC mergers). Here are our findings.

September 27, 2022

2021 Say on Pay Reports

2021 Russell 3000 Average Vote Stays Consistent with Prior Years Despite an Uptick in Failures

The historically high S&P 500 failure rate is likely to remain through year-end, while the Russell 3000 failure rate has stayed steady since June.

January 27, 2022

Merit Budget & Employee Retention Survey

FY22 merit budgets

We conducted a pulse survey covering planned FY22 merit budgets and ongoing employee retention challenges and actions.

January 19, 2022

Diversity, Equity, & Inclusion Metrics in Incentives

Across the S&P 500

Our research in 2021 indicates that 28% of companies included DE&I as a metric in executive incentive design. This report evaluates the level of specificity disclosed around DE&I metrics for a representative sample of those companies.

January 6, 2022

Executive & Director Pay Design

CEO & Executive Compensation Practices

In the Russell 3000 and S&P 500: 2021 Edition

The study offers total compensation figures as well as details on base salaries and incentive-related elements of a typical compensation package.

September 29, 2021

2021 ESG & Incentives Reports

Evolution towards prominent ESG structures into plan design

2020 had a profound impact on corporate governance and responsibility, with the pandemic shining a spotlight on health and safety and the national focus on racial justice drawing sharp attention to diversity and inclusion in corporate America.

August 2, 2021

June 17, 2021 The Conference Board

Director Compensation Practices

in the Russell 3000 and S&P 500 – 2021 Edition

Corporate boards of directors face a more acute set of challenges in setting their compensation than they have in recent years. Until recently, a primary focus was the risk of shareholder litigation challenging allegedly excessive director compensation. That concern has receded as many companies have taken steps to mitigate the risk of lawsuits.

Executive & Director Pay Design

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Recent Articles & Resources

How to Navigate Your Next Equity Plan Proposal

Russell 3000 equity plan proposals are facing historically low shareholder support and higher failure rates in 2023. These headwinds likely reflect both increased shareholder and proxy advisor expectations in equity plan sizing and increased share usage pressure at companies in depressed markets.

September 5, 2023

August 21, 2023 NACD/Directorship

The Compensation Committee’s Evolving Role in Human Capital Management

Following an extensive internal diagnostic, companies can focus on key HCM areas including, but not limited to, performance management; succession planning; diversity, equity, and inclusion (DE&I); and culture.

August 18, 2023 NACD/Directorship

Board Oversight of Diversity, Equity, and Inclusion

Organizations that lead in DE&I devote meaningful energy from a strategic perspective by aligning DE&I with business strategy, dedicating sufficient resources, and emphasizing accountability.

With Ambiguity Comes Opportunity

While we don’t anticipate immediate clarity on these questions, we see this as an opportunity for companies to reflect on their DE&I policies, practices, and metrics to ensure they align with business and communication strategies.

August 9, 2023

August 4, 2023 Directors & Boards

Do You Need a Chief Human Resources Officer on Your Board?

Directors with human capital expertise can be invaluable at a time when the “war for talent” is raging.