Et indlæg bragt i Harvard Law School Forum beskriver en stigende tendens blandt S&P 500-virksomheder til at inkludere DE&I (Diversity, Equity & Inclusion) i ledelsens kompensationsplaner – på trods af modstand fra anti-DE&I-aktivister.
I 2023 har flere virksomheder tilføjet DE&I-metrics til ledelsens lønninger. Samtidig oplyser mange mindre detaljeret om, hvordan DE&I-mål påvirker udbetalinger. Dette sker for at undgå kritik fra modstandere, men konflikter dog med investorernes krav om gennemsigtighed.
Artiklen konkluderer:
- More companies tied DE&I to executive pay in 2023 than in 2022.
- The majority of companies maintained the status quo with respect to DE&I pay metrics
- However, a third of companies scaled back the disclosure of DE&I pay metrics, or de-emphasized DE&I, while still maintaining it as a pay factor.
- Similar to last year, about half of companies disclosed the use of objective DE&I metrics.
- Companies that disclosed using objective metrics were less likely to modify proxy language
- None of the companies that disclosed objective metrics eliminated DE&I pay metrics entirely.
- Representation metrics remain the most commonly disclosed DE&I pay measures, despite declining in 2023.
- More companies specified the weighting of DE&I metrics in incentive payouts
Artiklen kan læses her.
