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

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

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.

November 29, 2023 NACD Directorship Magazine

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Recent Articles & Resources

When Should Companies Consider an Adjustment to Executive Incentive Payouts?

Compensation committees must balance wanting to reward executives for adding value to ongoing operations despite external setbacks, with maintaining alignment to the shareholder experience and the integrity of the incentive program.

Enhancing Investor Confidence

We explore the IAC’s recommendations, why they could be a big deal for investors, and questions boards can ask to prepare for these potential changes.

November 20, 2023

The State of ESG Goal-Setting

ESG metrics are increasingly prevalent in incentives, but disclosure has not kept pace. In recent years, the prevalence of ESG metrics in executive compensation design has expanded.

October 30, 2023

October 27, 2023 Directors & Boards

Navigating Cybersecurity and Compensation

While cybersecurity is an untraditional risk, there are learnings and principles from the financial crisis that boards would be wise to reflect on and incorporate into a more robust and systematic approach to cybersecurity risk.

Resilience

October 20, 2023 NACD Online

From Overwhelming to Opportunity

The companies that succeed will strike the right balance between motivating leaders with incentive plan goals and ensuring fairness amid growing investor scrutiny.