James F. Reda & Associates, LLC conducted this study of proxy statement disclosures for selected companies from the Standard & Poor's large-cap stock indexes ("S&P large-cap companies") for 2006 and 2007 (as reported in 2007 and 2008). The purpose of this study is to provide a resource of...

This paper presents an analysis of Long-Term Incentive Plans (“LTIPs”) in place at Top 200 companies. Performance shares have been around for many years and now comprise the majority of the LTI award (on a grant date value basis) for the CEO of a large U.S. company. As demonstrated by...

Based on our recent analysis, we discovered two very interesting points. First, the companies that used the same performance measures in each of the past five years outperformed others that changed measures. Second, the best performance measure is Earnings per Share (“EPS”), followed by...

This article provides a roadmap for selecting and incorporating Environmental, Social, and Governance (ESG) metrics into executive incentive programs as well as a summary of Gallagher’s latest study of ESG metric usage among S&P 500 companies

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...