Ifølge en ny undersøgelse, offentliggjort i Harvard Law School Forum on Corporate Governance, er udbredelsen af ESG-komponenter i topchef bonusser blandt S&P 500-virksomheder steget med 15 procentpoint fra 2020 (57%) til 2022 (72%).
Ifølge undersøgelsen offentliggør de fleste S&P 500-virksomheder med ESG-komponenter i deres incitamentsplaner (67%) ikke nogen detaljer om de specifikke KPI’er, der udløser bonussen, og kun 26% af virksomhederne angiver vægten af ESG-komponenter i deres incitamentsplaner.
Fra undersøgelsen:
Although the use of ESG incentive metrics is maturing, public disclosure regarding specific metric goals in incentives is still limited. Companies employ a range of disclosure strategies that vary based on the type of metric, its structure in programs, and whether the metric goal is measured quantitatively or qualitatively. Most companies do not disclose ESG-related goals in proxies. Among those that do, disclosure practices range from providing full details on the leverage of a specific ESG metric (i.e., threshold, target, and max performance goals) to limited disclosure of performance highlights against specific metrics achieved during the year.
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