Trends in ESG Performance Metrics

Abstract

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 programs. This study provides some overall guidance for companies to consider when selecting and structuring ESG metrics for incentive programs.

Keywords: ESG, governance, metrics