韦莱韬悦：2023年全球高管薪酬激励计划中的ESG指标研究报告（英文版）（26页）.pdf

1、2023 Global Report on ESG Metrics in Executive Incentive Plans2/2023 Global Report on ESG Metrics in Executive Incentive PlansTABLE OF CONTENTSExecutive summary 03Introduction 04ESG metric classification 05Data sample 06Prevalence of ESG metrics in executive incentive plans 07Prevalence of ESG metri

2、cs in short-and long-term incentive plans 08Most prevalent ESG metrics by category 09Use of ESG metrics by industry 12How ESG is measured in incentive plans 16How ESG metrics are incorporated into all incentive plans 18How ESG metrics are incorporated into STI plans 19How ESG metrics are incorporate

3、d into LTI plans 20Asia Pacific ESG metrics highlights 21Contact us 24 2023 Global Report on ESG Metrics in Executive Incentive Plans/3The adoption of environmental,social and governance(ESG)metrics in executive incentive plans continues to increase across markets.ESG metrics are now one of the most

4、 prevalent metrics in executive incentive plans,increasing from 90%to 93%in Europe and from 69%to 76%in the U.S.Europe continues to lead the way in using ESG incentive metrics.The highest adopters in Europe are France(100%),Germany(98%)and Spain(97%).European companies are much more likely to includ

5、e environmental metrics in their executive incentive plans than their North American and Asia Pacific counterparts.Human capital metrics remain a top priority.Between Europe and North America,more than 70%of companies now include at least one human capital metric in their executive incentive plans.E

6、urope has the highest prevalence at 83%.Across the human capital metrics sub-categories,the most common are employee engagement,succession/talent management,and management and workforce representation.Emphasis on environmental and climate metrics continues in all markets.In Europe,80%of companies in