韦莱韬悦：2022年全球高管薪酬激励计划中的ESG指标研究报告（中译版）（19页）.pdf

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1、2022 Global Report on ESG Metrics in Executive Incentive Plans2/2022 Global Report on ESG Metrics in Executive Incentive PlansExecutive summary 03Introduction 04ESG metric classification 05Data sample 06Global ESG highlights 07Prevalence of ESG metrics in executive incentive plans 08Most prevalent m

2、etrics used in the six ESG categories 10TABLE OF CONTENTSHow ESG is measured in incentive plans 12How ESG metrics are incorporated into all incentive plans 14How ESG metrics are incorporated into STI plans 15How ESG metrics are incorporated into LTI plans 16Contact us 17 2022 Global Report on ESG Me

3、trics in Executive Incentive Plans/3Continued increase in the global adoption of environmental,social and governance(ESG)metrics in executive incentive plans.Seventy-seven percent of listed companies include ESG metrics in either their annual or long-term incentive plans an increase from 68%in the p

4、rior year.ESG metrics are now one of the most prevalent metrics in executive incentive plans.Europe continues to lead the way in the use of ESG incentive metrics.Ninety percent of European companies,including those in the U.K.,now include at least one ESG metric in their executive incentive plans an

5、 increase from 79%in the prior year.The highest adopters are Germany(98%)and France(100%).ESG metrics are becoming more prominent in long-term incentive plans,especially in Europe.Prevalence of ESG metrics has increased from 28%to 44%year over year among many organizations in Europe.This development

6、 aligns well with the long-term time horizon of measuring ESG performance,such as reducing carbon emission.In the U.S.,the use of ESG metrics in long-term incentive plans remains uncommon,having increased from 5%to 8%year over year.Climate and other environmental metrics were a primary focus in the