The attraction to Return on Invested Capital (ROIC) as a performance measure for executive incentive plans is both push and pull in nature. The push by investors has increased awareness among corporate boards and senior leadership, with more and more companies implementing the ROIC financial...

This article provides a roadmap for selecting and incorporating Environmental, Social, and Governance (ESG) metrics into executive incentive programs as well as a summary of Gallagher’s latest study of ESG metric usage among S&P 500 companies

The article provides in-depth analysis and concludes that while 2021 was a banner year for executive compensation with unprecedented increases in compensation levels across the board, 2022 and 2023 will be a challenge as the general stock price drop is about 25% for most companies, which will...

Environmental, social, and governance (ESG) topics have continued to dominate the executive incentive conversation. As investors and other key stakeholders made their ESG expectations known, many companies have started to incorporate ESG-related metrics into their short- and long-term incentive...

Due to a variety of reasons, including new accounting rules, response to investor concerns and a desire to strengthen the link between pay and performance, many companies are shifting their emphasis in executive long-term incentive programs from stock options to performance shares. A major cause...