Back to the Future: Option Repricing

Executive compensation in the U.S. has skyrocketed in recent years, sparking investor and public scrutiny of pay benchmarking practices. Glass Lewis new Special Report examines how peer group selection and benchmarking practices have contributed to a cyclical pay ratcheting effect in the US.

Perhaps more than any other market, the U.S. has relied heavily on equity compensation as a key means to retain and incentivize top executives. Indeed, equity compensation has facilitated higher levels of total executive pay in the U.S. compared to other markets.

This report is part of the Glass Lewis "In-Depth series" - a growing library of ESG-focused literature that illuminates the topics at the top of the agenda for investors and public companies.

This report is part of the Glass Lewis "In-Depth series" - a growing library of ESG-focused literature that illuminates the topics at the top of the agenda for investors and public companies.