Resource Library Insights

2024 ESG + Incentives Reports

S&P 500 Analysis

The inclusion of Environmental, Social, and Governance (ESG) metrics in incentive plans has reached a more stable phase after several years of growth, with prevalence changing from 72% in FY2022 to 74% in FY2023.

October 10, 2024

Human Capital ManagementExecutive & Director Pay Design

Why Pay-Driven Performance Doesn’t Work

Does pay drive and motivate specific performance outcomes? Or is the goal to align payouts with results, ensuring that leaders are rewarded for performance outcomes?

July 8, 2024 NACD Online

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

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

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.

March 20, 2023 Corporate Board Member

Reinforcing Your ESG Commitment

As with other operational or strategic metrics, adding ESG metrics to incentive plans can be a signal of importance and a sign of commitment.

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

October 4, 2021 NACD Directorship Magazine

Take ESG Compensation Metrics to the Next Level

Spurred in part by the pandemic and the social protests of the past year, shareholders are calling for greater disclosure and commitment to ESG matters, and some are explicitly asking companies to include at least one material, measurable ESG metric in their executive pay plans.

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