I den globale investors årlige stewartship rapport hedder det, at ”variable pay should be based on multiple metrics. Performance measures should be majority financial and at least 60% should be based on quantitative criteria. Short-term and long-term incentive plans should be based on different sets of performance measures. We expect full disclosure of the performance measures selected and the rationale for the selection of such performance measures. Where companies elect to use ESG-related criteria in plans, the metrics should be aligned with a company’s strategy and business model, and targets should be as rigorous as other financial or operational targets.”
