Performance Goals Resources - Semler Brossy Consulting

Glass Lewis Launches “Pay for Performance Modeler”

Glass Lewis released a new modeling tool (for purchase) reflecting updated methodology, allowing companies to forecast pay for performance scorecard outcomes and test alternative pay and performance scenarios to anticipate shareholder scrutiny and enhance disclosure.

Compensationstandards.com

Setting 2021’s Compensation Goals in the Wake of COVID

Setting goals for incentive compensation has long been one of the compensation committee’s biggest responsibilities, made especially difficult by the Covid-19 pandemic.

February 11, 2021 Directors & Boards

Emerging Issues

Articles

Economic Value Added Makes a Comeback

With well-thought-out education to advance literacy, people right down to the front lines can be taught the basics of EVA.

July 1, 2019 NACD Directorship Magazine

Executive & Director Pay Design

Articles

What to Do With Pay If Taxes Go Much, Much Higher

Compensation committees should consider near-term and long-term implications for pay program design as part of this discussion.

April 9, 2019 NACD BoardTalk

Executive & Director Pay Design

Articles

Is Your Pay Plan Ready for Recession?

Now may be the right time for boards to anticipate several challenges to pay design that a recession will almost surely prompt.

March 25, 2019

Executive & Director Pay Design

Articles

Structuring Discretion for Clawbacks

A strong business case can be made that corporate harms of many kinds should qualify as triggers for clawbacks.

July 17, 2018 NACD BoardTalk

Executive & Director Pay Design

Articles

A New Perspective After My Corporate HR Role

Greg Arnold has recently rejoined Semler Brossy, and is excited to incorporate this additional perspective from a corporate role into the firm's consulting advice.

March 13, 2018

Executive & Director Pay Design

Articles

Launching a New Business Requires Something Special

Innovation has long been critical to a company's sustained success. Yet many companies fail to innovate meaningfully and consistently" and compensation programs may be partly to blame for many firms' failures.

August 4, 2017 NACD BoardTalk

Executive & Director Pay Design

Articles

Set Goals That Meet Stakeholder Expectations

In recent years, no subject in executive compensation has gotten greater focus than the shift toward formulaic, performance-based incentive plans. The advent of annual say on pay, coupled with the increasing attention of institutional investors and proxy advisers, has accelerated this trend and now made this practice the norm. The focus has thus changed to ensuring that the goals underlying such programs are sufficiently rigorous and robust.

November 3, 2016 Workspan

Executive & Director Pay Design

Articles

Structure Pay Practices to Develop C-Suite Talent

To avoid sub-optimizing the performance of a talent-development system, boards need to assure the systems are built from the ground up with pay in mind. If compensation programs reward, motivate, and retain top performers as they move up, sideways, and take on special projects, the highest performing and the highest potential people will remain committed to the organization and become a competitive advantage.

February 27, 2014 NACD Directorship Magazine

Executive & Director Pay Design

Articles

When Do Performance Options Make Sense?

Many executive compensation observers have suggested that performance options — standard stock options with one or more additional performance conditions — will become a more significant and prevalent long-term incentive vehicle over the next several years. This viewpoint is driven by the perspective espoused by proxy advisors (e.g., ISS and Glass Lewis) and some shareholders […]

July 10, 2012

Executive & Director Pay Design

Articles

A New Way to Judge the Numbers

Comparing the compensation and financial picture of three actual companies illustrates how three "tests" can help companies get a handle on the reasonableness of CEO pay. The tests check for correlation between pay and performance, value sharing, and peer alignment. The analyses provide a compelling story about the aspects of design that contribute to an appropriate alignment of pay and performance.

April 1, 2007 Directors & Boards

Executive & Director Pay Design

Articles