Ifølge en ny undersøgelse, offentliggjort i Harvard Law School Forum, er udbredelsen af ESG-komponenter i topchef bonusser blandt S&P 500-virksomheder steget med 19,7 procentpoint fra 2022 (35,5%) til 2023 (55,2%). For Russell 3000-virksomhederne (uden S&P 500-virksomheder) er tallet 25% i 2023, oppe fra 16,6% i 2022.
Ifølge undersøgelsen udgør sociale KPI’er mest (63,1%) blandt S&P 500-virksomhedernes incitamentsplaner, herefter følger miljømæssige (21%).
Fra undersøgelsen: “Differences in regulatory, cultural and market factors may also account for the lower prevalence of environmental metrics in compensation plans at S&P 500 companies compared with their European peers. While regulatory implementation has been slower in the U.S., this could change significantly as CSRD takes hold in the next two years. The rules will apply to non-EU companies with at least one subsidiary in the EU and an annual net turnover of more than EUR150 million. In addition, CSRD requires companies to use European Sustainability Reporting Standards (ESRS) when reporting their ESG information for public disclosure. This may accelerate inclusion of Environmental metrics in compensation plans for S&P 500 constituents.”
Kilde: ISS-Corporate Incentive Lab
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