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.
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.
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.
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.
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.
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.
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.
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.