Approach to U.S. Equity Plan Proposals

A significant number of public companies failed to comply with certain provisions, including those on chair tenure and executive pension contribution levels. Instead, companies often opted to explain these deviations, in keeping with the Code's comply or explain principle. This paper reviews the most common provisions of non-compliance among the FTSE 350 and smaller Main Market companies, respectively.

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Research has shown a link between good environmental and social (E&S) practices and strong financial performance. In recent years, the percentage of U.S. companies that included some type of E&S consideration within their executive incentives has risen steadily. Approximately half of all S&P 500 companies included some form of E&S consideration under an incentive plan in 2021, compared to 39% in 2020.

This special report will provide an overview of a compensation technique: option repricing. Repricing refers to revising the exercise price of outstanding options awards to a lower (and thus more attainable) level. Its close cousin, the option exchange, replaces outstanding stock options with new stock options with lower exercise prices than those of the stock options they replaced.