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Why More Companies Are Linking CEO Pay To ESG

McDermott Will & Emery Employee Benefits

An important new governance survey suggests an increasing willingness to consider linking a company’s ESG performance measures to executive incentive compensation. But implementing such measures may present boards and their compensation committees with practical implementation challenges.

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Back to Basics – Employee Incentive Plans

Shareforce

Setting up Optimal Plans Careful consideration and strategic planning are essential when creating incentive compensation plans. LTIs based on the company’s share price or equity value must adhere to the Share-based Payment standard under IFRS (specifically IFRS 2) or ASC 480, ASC 718 or SAB Topic 143 under the rules of GAAP.

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Option Grant Practices: A Trap for the Unwary – Spring-Loading and Bullet-Dodging

Proskauer's Employee Benefits & Executive Compensa

A potentially overlooked but important issue that public companies should have in mind when granting option or option-like awards is avoiding the unintentional appearance of “spring-loading” and “bullet-dodging,” both of which have been a recent focus of the SEC and shareholders and viewed as potentially poor corporate governance practices.

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“Clawback Comeback”: DOJ’s New Focus on Clawbacks to Prevent Corporate Crime

Proskauer's Employee Benefits & Executive Compensa

With this focus on executive compensation clawbacks, the DOJ is stepping into an area first highlighted by the Dodd-Frank Act of 2010, which directed the Securities and Exchange Commission to promulgate rules requiring publicly-listed companies to have compensation clawback policies.

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Performance Appraisal & Rewards in Response to COVID-19

HR Digest

During this time of disruption, governments, societies, and organizations around the world are navigating with great caution, care, and agility. Designing incentive compensation structure as a response to the COVID-19 pandemic. Identify and determine compensation policies best suited for the salesforce.

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Shaping Performance & Rewards in Response to COVID-19

HR Digest

During this time of disruption, governments, societies, and organizations around the world are navigating with great caution, care, and agility. Designing incentive compensation structure as a response to the COVID-19 pandemic. Identify and determine compensation policies best suited for the salesforce.

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Long Time Coming: SEC Adopts Final Dodd-Frank Clawback Rules

Proskauer's Employee Benefits & Executive Compensa

The Final Rules task national securities exchanges (“exchanges”) with adopting formal listing standards that, in turn, require publicly listed companies to establish compensation clawback policies that meet the standards prescribed in the Final Rules.