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Incentive Design Trends and Predictions for 2022

Looking at S&P 500 companies, we’ll discuss and compare the prevalence of different award vehicles, metrics, award structures, and more. We’ll also take a look at financial reporting and proxy disclosure challenges and risks that arise from certain novel incentive designs.

Issue Brief

Executive Mega Grants: Navigating Pitfalls in Design, Valuation, and Accounting

A mega grant is what the name implies: an equity award that’s extraordinarily large, and notably one-time rather than recurring.

Blog Post

Unintended Consequences of ESPP Design Changes

We selected five case studies to illustrate the various accounting implications caused by creating a new ESPP design or revamping your current one.


Human Capital Management Disclosure: Looking Back and Ahead

With year one of the obligatory HCM disclosure now behind us, we discuss companies’ different approaches and anticipated SEC revisions to the rule.


Equity Compensation Reporting for Multinational Companies

In this webcast, we detail the key considerations of multinational companies issuing equity abroad, including IFRS reporting requirements, global tax strategies, and best practices in automation.

Blog Post

Incentive Stock Option Accounting and Strategy Considerations

In this issue brief, we focus on the incentive stock option—including why it’s attractive and, more importantly, the complications companies face when accounting for ISOs.

Blog Post

GO Awards: A Proxy-Friendly Way to Realizable Pay

The gated outperformance award, or GO Award, can create critical upside incentives while maintaining governance-friendly disclosures.

Blog Post

Warrants on Preferred Stock: Is Black-Scholes Leading Us Astray?

We explain why the Black-Scholes model can drive potentially problematic results on private company preferred stock, then discuss ways to work around this.

White Paper

Pay Equity FAQ Booklet

Pay equity is a critical component of any diversity, equity, and inclusion (DEI) platform. We spent the greater part of a year composing a detailed pay equity booklet capturing common questions and sharing our perspectives.

Blog Post

The Proxy Advisor Balance of Power May Be Shifting

We unpack the SEC’s clarification that proxy advisors engage in proxy solicitation, as well as the implications this has for executive compensation.