2024 ESG + Incentives Reports

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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 Management

Reports

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.

November 29, 2023 NACD Directorship Magazine

Executive & Director Pay Design

Articles

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

Human Capital Management

Articles

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

Human Capital Management

Reports

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

Human Capital Management

Reports

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

Executive & Director Pay Design

Reports

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

Human Capital Management

Reports

Human Capital Management Proxy Disclosures

Given growing stakeholder focus on Human Capital Management (HCM), we sought to understand how companies would approach the HCM disclosure within proxy statements this year. Our study of a sample of proxies filed in December 2020 and January 2021 offers an early proxy season preview of HCM disclosure practices.

February 28, 2021

Human Capital Management

Reports