En undersøgelse udgivet i Harvard Law School Forum viser udviklingen i brugen af ESG-komponenter i incitamensprogrammer blandt S&P 500-virksomheder fra 2020 til 2023.
Selvom ESG-komponenter i incitamentsprogrammer er steget fra 57 % i 2020 til 74 % i 2023, er væksten aftaget, hvilket tyder på et skift mod forbedring af eksisterende programmer fremfor nye tiltag. Andre nøglefund fra analysen viser:
- D&I continues to be the most prevalent single metric used at 54% of S&P 500 companies – but adoption of this metric has slowed.
- 42% of S&P 500 companies use environmental metrics in incentives in FY2023, up from 35% of companies in FY2022.
- 34% of companies with ESG metrics disclose some detail on performance goals in FY2023, up from 29% in FY2022. We do not anticipate significant movement towards full disclosure as companies seek to manage social and legal risk, particularly amidst recent court rulings on affirmative action and additional political and legal scrutiny towards ESG and D&I
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